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Full text of "Public accounts of the Province of Ontario for the year ended March 31 1993"



Ministry of 
Finance 



1992-1993 



Public Accounts 
of Ontario 



VOLUME 2 



Financial Statements of 
Crown Corporations, 
Boards, Commissions 




Ministry of 
Finance 



Ontario 



1992-1993 



Public Accounts 
of Ontario 



^wmm 



Financial Statements of 
Cfown Corporations, 
Boards, Commissions 



This publication is also available in French 
Ce document est egalement publie en frangais 

ISSN 0381-2375 

©Queen's Printer for Ontario. 1993 



TABLE OF CO>JTENTS 



General 

A Guide to Public Accounts 



FINANCIAL STATEMENTS 

Accountant of the Ontario Court March 31, 1993 

Algonquin Forestry Authority March 31, 1993 

The Centennial Centre of Science and Technology 

(Ontario Science Centre) March 31, 1993 

Crop Insurance Commission of Ontario March 31, 1993 

Development Corporations (Combined) March 31, 1993 

Ontario Development Corporation March 31, 1993 

Eastern Ontario Development Corporation March 31, 1993 

Northern Ontario Development Corporation March 31 , 1993 

Innovation Ontario Corporation March 31, 1993 

Farm Income Stabilization Commission of Ontario March 31, 1993 

Interim Waste Authority Ltd March 31, 1993 

Liquor Control Board of Ontario March 31, 1993 

Niagara Parks Commission October 31, 1992 

Ontario Aerospace Corporation March 31, 1993 

Ontario Centre for Resource Machinery Technology March 31, 1993 

Ontario Energy Corporation December 31, 1992 

Ontario Housing Corporation December 31 , 1992 

Ontario Hydro December 31 , 1992 

Ontario International Corporation March 31, 1993 

Ontario Junior Farmer Establishment Loan Corporation March 31, 1993 

Ontario Land Corporation ' March 31, 1993 

Ontario Lottery Corporation March 31, 1993 

Ontario Mortgage Corporation March 31, 1993 

Ontario Municipal Improvement Corporation March 31, 1993 

Ontario Northland Transportation Commission December 31, 1992 

Ontario Pension Board December 31, 1992 

Ontario Place Corporation March 31, 1993 . . 

Ontario Teachers' Pension Plan December 31, 1992 

Ontario Transportation Development Corporation December 31, 1992 

Ontario Waste Management Corporation March 31, 1993 . . 

Public Trustee of the Province of Ontario March 31, 1993 . . 

Royal Ontario Museum June 30, 1992 . . . 

Stadium Corporation of Ontario Limited December 31, 1992 

Toronto Area Transit Operating Authority March 31, 1993 . . 

Urban Transportation Development Corporation Ltd December 31, 1992 

Workers' Compensation Board December 31, 1992 



Page 

7 



9 
16 

23 

29 

34 

52 

68 

79 

90 

98 

102 

109 

113 

121 

127 

133 

138 

152 

172 

177 

181 

186 

194 

200 

205 

220 

229 

234 

250 

254 

258 

265 

279 

290 

301 

308 



MINISTERIAL RESPONSIBILITY FOR 
CROWN CORPORATIONS, BOARDS AND COMMISSIONS 



Minister of Agriculture and Food 

The Crop Insurance Commission of Ontario 

Farm Income Stabilization Commission of Ontario 

The Ontario Junior Farmer Establishment Loan Corporation 
Attorney General 

Accountant of the Ontario Court 

The Public Trustee of the Province of Ontario 
Minister of Consumer and Commercial Relations 

Liquor Control Board of Ontario 
Minister of Culture and Communications 

Royal Ontario Museum 
The Centennial Centre of Science and Technology 

(Ontario Science Centre) 
Minister of Education 

Ontario Teachers' Pension Plan 
Minister of Energy 

Ontario Energy Corporation 

Ontario Hydro 
Minister of the Environment 

Ontario Waste Management Corporation 
Minister of Government Services 

Ontario Land Corporation 

Ontario Mortgage Corporation 
Minister Responsible for the Office for the Greater Toronto Area 

Interim Waste Authority Ltd. 
Minister of Housing 

Ontario Housing Corporation 
Minister of Industry, Trade and Technology 

Ontario Aerospace Corporation 

The Development Corporations (combined) 

Ontario Development Corporation 

Eastern Ontario Development Corporation 

Northern Ontario Development Corporation 

Innovation Ontario Corporation 

Ontario Centre for Resource Machinery Technology 

Ontario International Corporation 
Minister of Labour 

Workers' Compensation Board 
Management Board 

Ontario Pension Board 
Minister of Natural Resources 

Algonquin Forestry Authority 
Minister of Northern Development and Mines 

Ontario Northland Transportation Commission 
Minister of Tourism and Recreation 

The Niagara Parks Commission 

Ontario Lottery Corporation 

Ontario Place Corporation 
Minister of Transportation 

Ontario Transportation Development Corporation 

Toronto Area Transit Operating Authority 

Urban Transportation Development Corporation Ltd. 
Treasurer of Ontario 

Stadium Corporation of Ontario Limited 

The Ontario Municipal Improvement Corporation 



A GUIDE TO PUBLIC ACCOUNTS 

1. SCOPE OF THE PUBLIC ACCOUNTS 

The 1992-93 Public Accounts of the Province of Ontario comprise the 

financial statements and three volumes: 

Volume 1 contains the financial statements of the Province and schedules 

of supporting information. 

Volume 2 contains the financial statements of selected provincial crown 

corporations, boards and commissions. 

Volume 3 contains the details of expenditures. 

2. A GUIDE TO VOLUME 2 OF THE PUBLIC ACCOUNTS 

The financial statements of the selected crown corporations, boards and 
commissions are for fiscal periods ending within the Province's own fiscal 
period April 1, 1992 to March 31, 1993. They are presented in the same 
detail as the approved, audited financial statements and as nearly as possi- 
ble in the same form. The statements have been presented alphabetically 
as shown in the Table of Contents. In addition, a listing is provided which 
groups the crown corporations, boards and commissions by ministerial re- 
sponsibility. 



PUBLIC ACCOUNTS, 1992-93 



AUDITORS' REPORT 



TO THE ASSISTANT DEPUTY ATTORNEY GENERAL, 
FINANCE AND ADMINISTRATION DIVISION 



We have audited the balance sheet of Accountant of the Ontario Court 
(General Division) as at March 31, 1993 and the statement of income 
and capital reserve account for the year then ended. These 
financial statements are the responsibility of the Organization's 
management. Our responsibility is to express an opinion on these 
financial statements based on our audit. 

We conducted our audit in accordance with generally accepted 
auditing standards. Those standards require that we plan and 
perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit 
includes examining, on a test basis, evidence supporting the amounts 
and disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In our opinion, these financial statements present fairly, in all 
material respects, the financial position of the Organization as at 
March 31, 1993 and the results of its operations for the year then 
ended in accordance with the accounting principles described in 
note 2 to the financial statements. 



Oho Qu.u.y^ tAc.4/nM^ 



Markham, Ontario 

June 11, 1993 CHARTERED ACCOUNTANTS 



10 



PUBLIC ACCOUNTS, 1992-93 



ACCOUNTANT OF THE ONTARIO COURT (General Division) 
(See Note 1) 

BALANCE SHEET 
AS AT MARCH 31, 1993 



1993 



ASSETS 



1992 



($000's) ($000's) 



Cash 

Investments, at cost 

(market value $473,472; 

1992 - $444,001) (Schedule 1) 



$ - $ 2,350 

461,828 434,967 
$461,828 $437,317 



LIABILITIES AND CAPITAL RESERVE ACCOUNT 



Liabilities 

Bank indebtedness 

Suits and matters (note 3) 

Land titles funds (note 4) 

Other 



Capital Reserve Account 



$ 3,582 

418,808 

1,872 

9 


$ 

400,901 

1,937 

133 


424,271 


402,971 


37,557 


34,346 


$461,828 


$437^317 



See accompanying schedule and notes to financial statements. 



Approved 




The Account^jtf^ the Ontario Court (General Division) 



PUBLIC ACCOUNTS, 1992-93 



11 



ACCOUNTANT OF THE ONTARIO COURT (General Division) 
(See Note 1) 

STATEMENT OF INCOME AND CAPITAL RESERVE ACCOUNT 
FOR THE YEAR ENDED MARCH 31, 1993 



1993 



1992 



Income 
Interest 

Expenditure 
Interest 
Administrative 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



Excess of income over expenditure 

Capital Reserve Account, beginning of year 

Gain (loss) on sale of investments 
Capital Reserve Account, end of year 



($000's) ($000's) 



$ 34,033 $ A0,A04 



30,256 



35,334 



320 


329 


60 


55 


8 


8 


82 


30 


26 


43 


30,752 


35,799 


3,281 


4,605 


34,346 


29,600 


37,627 


34,205 


( 70) 


141 


$ 37,557 


$ 34,346 



See accompanying schedule and notes to financial statements, 



12 PUBLIC ACCOUNTS, 1992-93 

ACCOUNTANT OF THE ONTARIO COURT (General Division) 
(See Note 1) 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1993 



1. GENERAL 

The office of the Accountant of the Ontario Court (General Division) is the 
depository for most funds, mortgages and securities which are paid into the 
Ontario Court (General Division). Such funds are received and disbursed or 
released pursuant to judgments and orders of the court, and in accordance 
with' the Courts of Justice Act, 198A and other relevant statutes. 

2. SIGNIFICANT ACCOUNTING POLICIES 

The following is a summary of significant accounting policies of the 
Organization: 

(a) Basis of Accounting 

The financial statements have been prepared by management using the 
modified cash basis of accounting. Under this modified cash basis, 
interest income on investments is recorded when received rather than 
as earned on the accrual basis. 

(b) Foreign Currencies 

Foreign currency accounts are translated to Canadian dollars as 
follows: 

At the transaction date, each asset, liability, revenue or expense is 
translated into Canadian dollars by the use of the exchange rate in 
effect at that date. At the year-end date, monetary assets and 
liabilities are translated into Canadian dollars by using the exchange 
rate in effect at that date and the resulting foreign exchange gains 
and losses are included in income in the current period. 

(c) Investments 

Funds are invested in Income producing securities. The securities are 
recorded at cost, with gains and losses on the sale of investments 
recognized in the capital reserve account on a first-in, first-out 
basis. 

(d) Capital Assets 

Items of a capital nature are charged to operations in the year of 
acquisition. 



PUBLIC ACCOUNTS, 1992-93 13 

ACCOUNTANT OF THE ONTARIO COURT (General Division) 
(See Note 1) 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1993 



SUITS AND MATTERS 

These accounts, vested in the Accountant, represent the undisbursed 
balances of funds paid into the Ontario Court (General Division) on behalf 
of minors and pursuant to judgments and orders under various statutes. 
Transactions in these accounts during the year were: 

1993 1992 



($000's) (SOOO's) 

Balance, beginning of year $400,901 $343,759 

Funds paid in, including interest 165,010 206,977 

Disbursements, including interest ( 147,102) ( 149,610) 

Funds transferred to Province - ( 225 ) 

Balance, end of year $418,809 $400,901 

4. LAND TITLES FUNDS 

The Land Titles Funds have been established for the idemnity of persons who 
may be wrongfully deprived of land and some estate or interest therein by 
reason of the land being brought under the Land Registry Act or by reason 
of some other person being registered as owner through fraud, or by reason 
of a misdescription, omission or other error in a certificate of ownership 
of land or of a charge or in an entry on the registry. 

The funds bear interest generally at 5% per annum. 

5. OTHER SECURITIES 

Other securities consist of bonds issued by various provincial agencies, 
Canadian municipalities and chartered banks. 

6. SHORT-TERM INVESTMENTS 

Short-term investments include bonds, bank instruments and deposits 
maturing within one year. 



14 PUBLIC ACCOUNTS, 1992-93 

ACCOUNTANT OF THE ONTARIO COURT (General Division) 
(See Note 1) 

NOTES TO FINANCIAL STATEMENTS 
MARCH 31, 1993 



7. MORTGAGES AND SECURITIES IN TRUST 

The Accountant also acts as custodian of mortgages in the amount of 
$1,841,229 (1992 - $1,881,885) and miscellaneous securities and documents 
having a recorded value of $2,154,459 (1992 - $2,053,545). These amounts 
are not reflected in the financial statements. 

8. PENSION PLAN 

The Accountant of the Ontario Court (General Division) provides pension 
benefits for its permanent employees through participation in the Public 
Service Pension Fund established by the Province of Ontario. The 
Accountant's share of contributions to the Fund during the year was $17,630 
(1992 - $20,600) and is included in employee benefits in the Statement of 
Income and Capital Reserve Account. This amount includes current 
contributions and additional payments required to cover the Agency's share 
of the Fund's estimated unfunded liabilities on January 1, 1990. These 
additional payments will continue over the next 37 years. 



PUBLIC ACCOUNTS, 1992-93 



15 



ACCOUNTANT OF THE ONTARIO COURT (General Division) 
(See Note 1) 

SCHEDULE OF INVESTMENTS 
MARCH 31, 1993 



SCHEDULE 1 



Par Value 

($000's) 



Cost 

($000's) 



Market 

Value 

($000's) 



LONG-TERM INVESTMENTS 
Bonds 

Government of Canada 
Province of Ontario 
Ontario Hydro 
Province of: 

British Columbia 

Manitoba 

Nova Scotia 

Saskatchewan 

Quebec 

Alberta 

New Brunswick 

Newfoundland 



3,000 


$ 2,994 


$ 3,058 


6,800 


6,636 


6,687 


24,576 


23,762 


24,680 


4,000 


4,025 


4,254 


2,000 


1,971 


2,098 


1,000 


989 


1,023 


5,000 


4,746 


5,031 


3,000 


2,971 


3,086 


9,500 


9,573 


9,680 


3,500 


3,514 


3,631 


880 


875 


928 



Less: Bonds maturing within one year 



63,256 62,056 64,156 
X 11,000) ( 10,996) ( 11,191) 



Other securities, maturing after one 
year (Note 5) 



52,256 
21,750 



51,060 
19,614 



52,965 



20,006 



74,006 70,674 72,971 



SHORT-TERM INVESTMENTS (note 6) 
Total securities 
Less: Maturing after one year 



Current maturities of bonds 



TOTAL INVESTMENTS 



424,017 399,772 409,316 

( 21,750) ( 19,614) ( 20,006) 



402,267 


380,158 


389,310 


11,000 


10,996 


11,191 


413,267 


391,154 


400,501 


$487,273 


$461,828 


$473,472 



See accompanying notes to financial statements. 



16 PUBLIC ACCOUNTS, 1992-93 



Auditor's Report 



To the Members, Algonquin Forestry Authority, 
and to the Minister of Natural Resources 



I have audited the balance sheet of the Algonquin Forestry Authority as at March 31, 1993 and the 
statements of operations and retained income and changes in financial position for the year then ended. 
These financial statements are the responsibility of the Authority's management. My responsibility is to 
express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as weU as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Authority as at March 31, 1993 and the results of its operations and the changes in its financial 
position for the year then ended in accordance with generally accepted accounting principles. 



^: 



•V- vo)i&A.-o — ' 



Toronto, Ontario vJj.F. Otterman, F.C.A. 

June 3, 1993 Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1992-93 



17 



Algonquin Forestry Authority 
Balance Sheet 



March 31 



1993 



1992 



Current 
Cash 

Receivables 
Inventories 
Prepaids 



$1,193,310 

1.063,692 

130,243 

7.680 

2.394.925 



$ 592,557 

1.313,302 

106,247 

7.020 

2,019,126 



Property and equipment (Note 3) 



946.808 



963.711 



$3.341.733 



$2.982,837 



Uabilities 

Current 
Payables and accruals 
Contractors' performance holdbacks 
Loan, Province of Ontario 

Retained income 



$ 249.921 
34.044 


$ 372.835 

78.367 

100.000 


P83.965 
3.0b/.768 

$3,341,733 


551,202 
2,431,635 

$2,982,837 



On behalf of the Board 



^ 




Director 




Director 



See accompanying schedule and notes to the financial statements. 



18 



PUBLIC ACCOUNTS, 1992-93 



Algonquin Forestry Authority 

Statement of Operations and Retained Income 

Year Ended March 31 1 993 1 992 



Revenue 
Product sales 
Standing timber sales 
Other 



Expenditure 

Logging and distribution costs 
Crown timber stumpage charges 
Road maintenance 
Area charges 
Operations planning 



Operating income 

Administrative and other 
Salaries and benefits 
Depreciation and amortization 
Office expenses 

Directors' allowances and expenses 
Office rent 
Interest 
Insurance 

Staff travel and training 
Public relations 
Miscellaneous 



Net income 

Operating retained income, 
beginning of year 

Balance, end of year 

Forest Management Undertaking 

Retained income, end of year (Schedule, Note 2) 

Retained income, end of year 



$8,604,808 


$7,067,789 


658.415 


408.963 


10a546 


199.567 


9.365.769 


7.676.319 


6.795.914 


5,389,327 


936.778 


694.634 


22.803 


24.825 


19.023 


13.384 


3.230 


1.856 


7,777.748 


6.124.026 


1.588.021 


1.552,293 


738.303 


694,379 


187.414 


209.508 


75.397 


64,624 


28.073 


20.219 


24.191 


26.910 


16.712 


29.112 


11.235 


11.549 


9.457 


13.803 


6.914 


6,474 


545 


2.373 


1,098,241 


1.078.951 


489,780 


473,342 


1.953.259 


1.479.917 


2.443,039 


1,953,259 


614.729 


478.376 


$3,057,768 


$2,431,635 



See accompanying schedule and notes to the financial statements. 



PUBLIC ACCOUNTS, 1992-93 



19 



Algonquin Forestry Authority 

Statement of Changes in Rnancial Position 



Year Ended March 31 



Net increase in cash 
Cash 

Beginning of year 

End of year 



1993 



600.753 



59a557 



$1,193,310 



1992 



Cash derived from (applied to) 






Operating 






Net income 






Algonquin Forestry Authority 


$ 489.780 


$ 473,342 


Forest Management Undertaking 


136.353 


61,707 


Add (deduct) 






Depreciation and amortization 


225.420 


252,520 


Gain on sale of property and equipment 


(4.639) 


(150) 




846.914 


787,419 


Change in non-cash operating 






working capital 


(4a283) 


(962.458) 




804.631 


(175.039) 


Investing 






Purchase of property and equipment 


(211.162) 


(51,678) 


Proceeds on sale of property and equipment 


7.284 


341.150 




. (203,878) 


289.472 



114.433 



478.124 



$ 592.557 



See accompanying schedule and notes to the financial statements. 



20 PUBLIC ACCOUNTS, 1992-93 

Algonquin Forestry Authority 

Forest Management Undertaking 

Schedule of Operations and Retained Income 

Year Ended March 31 1993 1992 

Revenue (Note 2) 
Forest management 
Stand and siivicuttural improvements 
Other 
Operating reimbursements 



Expenditure 
Wages and benefits 
Equipment rentals 

Subcontractors - tree marking and other 
Stand improvements 
Vehicle costs 
Materials 
Salt and calcium 
Paint 
Board and provisions 



operating income 

Administrative and other 
Salaries and benefits 
Depreciation and amortization 
Office rent 
Insurance 
Staff training 
Office expenses 
Staff travel and relocation 
Public relations 



Net income 

Retained income, beginning of year 

Retained income, end of year 



$ 860.556 


$ 638,770 


157,518 


324,852 


131.905 


84.517 


69.463 


150.000 


1.219.442 


1.198.139 


250.277 


191,132 


125.117 


178,217 


87.450 


93,355 


79.800 


153.185 


40.290 


35,835 


35.990 


16.487 


29.713 


29,080 


24.054 


17,369 


9.312 


3.509 


68a003 


718.169 


537.439 


479.970 


330.400 


332,023 


38.006 


43,012 


10.507 


11,501 


8.096 


9,416 


6.218 


13,076 


3.201 


3.594 


2.821 


3,333 


1.837 


2.308 


401.086 


418.263 


136.353 


61,707 


478.376 


416.669 


$ 614,729 


$ 478,376 



See accompanying notes to the financial statements. 



PUBLIC ACCOUNTS, 1992-93 21 



Algonquin Forestry Authority 
Notes to the Rnancial Statements 

March 31. 1993 



1. Significant accounting policies 

The financial statements have been prepared by management in accordance with generally 
accepted accounting principles, with the significant ones summarized below. 

Inventories 

Inventories are valued on the first in, first out basis at the lower of cost or net realizable value. 

Property and equipment 

Property and equipment are recorded at cost. Depreciation is provided on a straight-line 
basis, using rates of 1 0% per annum for furniture, fixtures, technical equipment, bridges and 
leasehold improvements, 20% per annum for data processing equipment and 33 1/3% per 
annum for automotive equipment. The cost of capital roads is amortized over the estimated 
number of operating seasons for which the roads are to be used, with a maximum 
amortization period of 10 years. Forest Management Undertaking (FMU) assets are 
depreciated and amortized at the same rates as the assets mentioned above. 



Z Forest Management Undertakirig 

Effective April 1, 1983, the Authority undertook certain forest and land management activities 
formerly carried out by the Ministry of Natural Resources. Revenue for these activities is 
derived primarily from the retention of approximately 90% of the stumpage charges normally 
remitted to the Ministry (identified as forest management revenue) and from funds provided 
by the Ministry for stand and silvicultural improvements and operating reimbursements. 
These obligations are covered by an agreement with the Ministry which expires March 31, 
2000. 



22 PUBLIC ACCOUNTS, 1992-93 

Algonquin Forestry Authority 
Notes to the Rnancial Statements 

March 31. 1993 



3. Property and equipment 






1993 


1992 






Accumulated 


Net 


Net 




Cost 


Depreciation 


Book Value 


Book Value 


Furniture and fixtures 


$ 75.339 


$48,494 


$26,845 


$31,271 


Data processing equipment 


106.371 


70.936 


35.435 


31,142 


Technical equipment 


170.803 


81,835 


88.968 


102,804 


Automotive equipment 


151,371 


130.053 


21.318 


15,326 


Bridges 


14.137 


14.137 


- 


- 


Capital roads 


2.025.448 


1.423.944 


601.504 


607,205 


Leasehold improvements 


26.617 


13,161 


13.456 


16.117 


FMU assets 


373.707 


214,425 


159.282 


159.846 




$2,943,793 


$1,996,985 


$946,808 


$963,711 



4. Penskxi plan 

The Authority provides pension benefits for permanent employees through participation in the 
Public Service Pension Fund established by the Province of Ontario. The Authority's share 
of contributions to the Fund during the year was $95,610 (1992-$96,424), most of which is 
included in salaries and benefits in the Statement of Operations and Retained Income. This 
amount includes current contributions and additional paymerrts required to cover the 
Authority's share of the Fund's unfunded liabilities on January 1. 1990. These additional 
payments are being made over 40 years commencing January 1. 1990. 



5. Remuneratk)n of appointments 

Total remuneration of the Board members of the Authority was $1 0.351 during the 1 993 fiscal 
year (1992 -$8,784). 



PUBLIC ACCOUNTS, 1992-93 23 



To the Board of Trustees 

and to the Minister of Culture, Tourism and Recreation 



I have audited the balance sheet of The Centennial Centre of Science and Technology as at March 
31, 1993 and the statements of operations and retained income and special purpose funds for the year then 
ended. These financial statements are the responsibility of the Centre's management. My responsibility is 
to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatements. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as weU as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Centre as at March 31, 1993 and the results of its operations for the year then ended in accordance 
with the accounting poUcies described in note 2 to these financial statements. 



AoA /(T^ 



Toronto, Ontario Erik Peters, C.A. 

June 25, 1993 Provincial Auditor 



24 



PUBLIC ACCOUNTS, 1992-93 



THE CENTENNIAL CENTRE OF SCIENCE AND TECHNOLOGY 

Balance Sheet 
as at March 31, 1993 



Assets 



Operating 

Cash and short term investments 

Acxx)unts receivable 

Prepaid expenses 

Inventory of general stores and small tools 



Special Purpose Funds 

Cash and short term investments (note 4) 



1993 

$ 


1992 

$ 


5,854,832 

84,855 

55,245 

112,555 

6,107,487 


4,054,331 
73,524 
54,907 

4,301,442 


2.543.856 


2,391.32$ 


8,651,343 


6,692,768 



Liabilities, Equity and Fund Balances 



Operating 

Accounts payable and accrued liabilities 
Deferred capital grant 
Due to Province of Ontario 
Retained income 



Special Purpose Funds Balance 



928,708 
1,560,000 
1,781,334 
1.837.445 
6,107,487 

2.543.856 

8.651,343 



943.634 

400,000 

1,559,470 

1.39g,338 

4,301.442 

6,692.768 



See accompanying notes to financial statements. 



Approved on behalf of the Centre: 



Chairpei 






PUBLIC ACCOUNTS, 1992-93 



25 



THE CENTENNIAL CENTRE OF SCIENCE AND TECHNOLOGY 

Statement of Operations and Retained Income 
for the year ended March 31, 1993 



Income 

Fees 



entrance 
parking 



Capital grant 

Net fiinds provided by Province of Ontario 



Expenditure 

Salaries and employee benefits 

Materials for maintenance of exhibits 

Building and ground cleaning 

Materials for new exhibits 

Advertising and promotion 

Supplies and publications 

Telephone, postage and freight 

Professional fees 

Furniture, fixtures and equipment 

Travel 

Periodicals, books and films 

Demonstration and instruction 

Other 



Excess of expenditure over income 
Transfer from Special Purpose Funds (note 3) 
Retained income, beginning of year 
Retained income, end of year 



1993 


1992 


$ 


$ 


2,082,260 


2,208,321 


241.719 


271,153 


2,323,979 


2,479,474 


50,000 


1,175,300 


15,551,593 


J6,275,Q99 


17,925,57? 


19.929.873 


14,952,294 


15,880,733 


1,217,481 


1,357.398 


869,551 


915,350 


859,061 


1,163,783 


591,809 


680,221 


352,689 


897,459 


261,090 


333,999 


231,504 


561,534 


211,030 


267,945 


187,096 


288,896 


49.029 


38,261 


23,460 


76.318 


3,377 


5.415 


19,809,471 


22,467,312 


(1,883,899) 


(2,537,439) 


2,323,006 


2,525,843 


1,398,338 


1.409,934 


1,837,445 


1,398,338 



See accompanying notes to financial statements. 



26 



PUBLIC ACCOUNTS, 1992-93 



THE CENTENNIAL CENTRE OF SCIENCE AND TECHNOLOGY 

Statement of Special Purpose Funds 
for the year ended March 31, 1993 



Income 

Sales 

- Exhibits 

- Publications 
Interest earned 

Concession and rental revenue 
Supported activities 
Membership 

Donations 
Other 



Expenditure 

Sales 

- Exhibits 

- Publications 
Concession and rental expenses 
Supported activities 
Membership 

Business development 
Other 



Excess of income over expenditure 
Transfer to operations (note 3) 
Balance, beginning of year 
Balance, end of year (notes 4 and 5) 







1993 


1992 


Ancillary 


Trust 


Totel 


Totol 


$ 


$ 


$ 


$ 


1,310,923 




1,310,923 


1,363,699 


19,492 


— 


19,492 


36,382 


342,909 


142,433 


485,342 


551,526 


611,808 


— 


611,808 


649,375 


543,688 


— 


543,688 


439,339 


68,538 


— 


68,538 


65,825 


10,000 


14,211 


24,211 


13,984 


3^,019 


— 


30.019 


22.794 



2.9 43. 377 



352.587 

43,165 

195,647 

25,687 

3.285 

620.371 
2,323.006 



156.644 



Ail4 



A114 



152,530 



3.1Q0.021 



3 .142.9 24 



352.587 

43.165 

195.647 

25,687 

7.399 


264.883 
1.483 
4.756 
80.836 
42.526 
10.158 
32.444 


624.435 


437,086 


2.475.536 


2.705.838 


(2.323.006) 


(2.525.843) 


2,391,326 


2,211,331 


2,543,856 


2.391.326 



See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1992-93 27 



THE CENTENNIAL CENTRE OF SCIENCE AND TECHNOLOGY 



Notes to Financial Statements 
March 31, 1993 



1. NATURE OF THE BUSINESS 



The Centennial Centre of Science and Technology, publicly known as the Ontario Science Centre, was 
established under The Centennial Centre of Science and Technology Act. The Centre's mission is to engage 
the interest of people of all ages through participatory exhibits, public programs and reaching out to 
Ontario's community. The Centre strives to create environments which excite curiosity, inspire insights and 
motivate learning in science and technology. 

2. SIGNIFICANT ACCOUNTING POLICIES 

The fmancial statements of the Centre present the fmancial position and results of activities within the 
framework of the accounting policies summarized below: 

(a) General 

The Centre follows the accrual basis of accounting for all transactions other than those relating to the 
Special Purpose Funds as described in note 2(e). 

(b) Donations in Kind 

Donations in kind are not included in income or recorded as assets. 

(c) Inventory 

Inventory is valued at the lower of cost or replacement cost, determined on the ftrst in, first out basis. 

(d) Fixed assets 

Fixed assets are charged to expenditures in the year of acquisition. 

(e) Special Purpose Funds 

Expenditures of the Fund are recorded when paid and incomes recorded when received. Salaries and 
benefits and other overhead costs incurred in generating revenues for the Special Purpose Funds are not 
allocated to the Fund. 

3. SPECIAL PURPOSE FUNDS ADMINISTRATION 

The Centre is permitted to retain all revenues from sources other than admissions and paricing in Special 
Purpose Funds. The use of these other sources of revenue may be restricted for a specific purpose by 
external contributors or in accordance with directives issued by the Board of Trustees (see notes 4 and 5). 
The Board of Trustees can spend any funds not otherwise restricted by external contributors for any purpose, 
provided the expenditures promote the objectives of the Centre. 

Effective April 1, 1990 the Board of Trustees approved the annual transfer to operations of all net ancillary 
revenues other than donations, restricted contributions and interest earned on trust funds. 



28 PUBLIC ACCOUNTS, 1992-93 

THE CENTENNIAL CENTRE OF SCIENCE AND TECHNOLOGY 

4. APPROPRIATION OF SPECL^L PURPOSE FUNDS 

The Centre will be building an Omnimax Theatre and renovating the entrance to the building. The estimated 
total cost is $1 1 million, of which $7.5 million will be supported by grants and interest free loans from the 
Province of Ontario. The balance must come from the Centre's fund-raising efforts. The Board of Trustees 
has set aside $2.2 million of Special Purpose Funds for these projects. 

5. TRUST FUNDS RESTRICTED BY EXTERNAL CONTRIBUTORS 

As at March 31, 1993, $67,320 (1992 - $67,320) of the trust funds balance was restricted by external 
contributors for use in supported activities. 

6. PROPERTY MAINTENANCE, REPAIRS AND ADMINISTRATIVE EXPENSES 

Certain property maintenance, repairs, property taxes and administrative expenses of the Centre are absorbed 
by the Province of Ontario and are not included in the Statement of Operations and Retained Income. 

7. PENSION PLAN 

The Centre provides pension benefits for substantially all its permanent employees through participation in 
the Public Service Pension Fund established by the Province of Ontario. The Centre's share of contributions 
to this Fund during the year was $719,585 (1992 - $752,975) and is included in salaries and employee 
benefits in the Statement of Operations and Retained Income. This amount includes current contributions 
and additional payments required to cover the Centre's share of the Fund's estimated unfunded liabilities on 
January 1, 1990. These additional payments will continue over the next 37 years. 

8. COMPARATIVE FIGURES 

Comparative figures have been reclassified where necessary to conform with the current year's presentation. 



PUBLIC ACCOUNTS, 1992-93 29 



CROP INSURANCE OF ONTARIO 



Auditor's Report 



To The Crop Insurance Commission of Ontario 

and to the Minister of Agriculture and Food 



I have audited the balance sheet of The Crop Insurance Commission of Ontario as at March 31, 
1993 and the statements of revenue and expenditure and surplus for the year then ended. These financial 
statements are the responsibility of the Commission's management. My responsibility is to express an 
opinion on these financial statements based on my audit 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in -all material respects, the financial 
position of the Commission as at March 31, 1993 and the results of its operations for the year then ended 
in accordance with the accounting policies described in note 1 to the financial statements. 



jvii^ y^^ 



Toronto, Ontario Erik Peters, C.A. 

August 6, 1993 ' Provincial Auditor 



30 



PUBLIC ACCOUNTS, 1992-93 



THE CROP INSURANCE COMMISSION OF ONTARIO 



Cash and short term investments 
Interest and other accounts receivable 



Balance Sheet 
as at March 31, 1993 






Assets 


1993 

($000's) 


1992 

($000's) 




68,046 


129,724 




2,710 


2,469 




70,756 


132,193 



Liabilities and Surplus 

Provision for payment of unsettled indemnities 

Premiums collected in advance 

Unearned premiums 

Advances from the Ministry of Agriculture and Food 

Surplus 



25,886 


1,051 


— 


415 


5,065 


3,926 


131 


15 


31,082 


5,407 


39,^74 


126,786 


70,756 


132,193 



See accompanying notes to financial statements. 



On behalf of the Commission: 



Ii:o-i^ 




2^ 



'-^ ■■^rJ^■^■^■-<^->^'^' 



Member 



PUBLIC ACCOUNTS, 1992-93 



31 



THE CROP INSURANCE COMMISSION OF ONTARIO 

Statement of Revenue and Expenditure 
for the year ended March 31, 1993 



1993 

($000's) 



1992 
($000's) 



Revenue 

Crop Insurance Premiums: 

Premiums from insured producers 
Premium subsidies (note 2) 

Interest income 

Administrative expenses reimbursed (note 2) 



34,237 


28,456 


34,237 


23.456 


68,474 


56,912 


10,035 


11,106 


9,0^1 


9.575 


87.570 


77.593 



Expenditure 

Indemnities 

Administrative expenses (note 2) 

Excess (deficit) of revenue over expenditure 



165,632 


50,775 


9.061 


9.575 


174,693 


60,350 


(87,123) 


17,243 



See accompanying notes to financial statements. 



32 PUBLIC ACCOUNTS, 1992-93 



THE CROP INSURANCE COMMISSION OF ONTARIO 



Statement of Surplus 
for the year ended March 31, 1993 



Balance, beginning of year 

Adjustment to prior year's indemnity provision 

Excess (deficit) of revenue over expenditure 
Balance, end of year 

See accompanying notes to financial statements. 



1993 

(SOOO's) 


1992 

(SOOO's) 


126,786 


109,222 


11 


321 


126,797 


109,543 


(87,123) 


17,243 


39,674 


126,786 



PUBLIC ACCOUNTS, 1992-93 33 

THE CROP INSURANCE COMMISSION OF ONTARIO 

Notes to Financial Statements 
March 31, 1993 

1. SIGNIFICANT ACCOUNTING POLICIES 

(a) Basis of accounting 

The Commission's financial stalcmcnls have been prepared by management using ihe accrual basis of 
accouniing except for adminislralive expenses which are recorded on the cash basis, modified to allow 
an additional tliirty days lo pay for goods and services pertaining to the fiscal year just ended. 

(b) Provision for payment of unsettled indemnities 

At the end of a fiscal year, the Commission estimates outstanding indemnities. In the subsequent year, 
any difference between ihe estimated and the actual indemnities is reflected in the statement of surplus 
and not in the statement of revenue and expenditure as the Commission feels the difference should not 
be reflected in the current year's operating results. 

(c) Premiums collected in advance 

Premiums collected in advance represent premium deposits received for the insurance of various crops 
where the deadline for applying for insurance coverage occurs after the fiscal year end. This insurance 
may be cancelled by the insured prior to the deadline dale and premiums refunded. Commencing with 
the 1993 crop year, producers were no longer required to pay premium deposits as an automatic 
renewal process was implemented. 

(d) Unearned premiums 

Unearned premiums represent premiums received primarily for winter wheat and fruit crops. The 
harvesting of these crops and tlie payment of indemnities occurs subsequent to March 31, 1993. 
However, the deadline date for applying for insurance coverage occurs prior to year end and 
accordingly, the insurance cannot be cancelled and no premiums will be refunded. 

2. CANADA-ONTARIO COST SHARING AGREEMENT 

The Canada-Ontario Crop Insurance Agreement was approved in October 1991. The provisions of the 
agreement apply retroactively from April 1, 1990 to March 31, 1995. Under the agreement the Province and 
I-ederal governments each share equally in the cost of premium subsidies and administrative expenses. 

3. REMUNERATION OF APPOINTEES 

Total remuneration of the members of the Commission and Arbitration Board was $96,000 during the 1993 
fiscal year (1992 - $83,000). 



34 PUBLIC ACCOUNTS, 1992-93 



Auditor's Report 



To the Ontario Development Corporation, 

Northern Ontario Development Corporation, 

Eastern Ontario Development Corporation, 

Innovation Ontario Corporation, 

and to the Minister of Economic Development and Trade 



I have audited the combined balance sheet of The Development Corporations consisting of Ontario 
Development Corporation, Northern Ontario Development Corporation, Eastern Ontario Development 
Corporation and Innovation Ontario Corporation as at March 31, 1993 and the combined statements of 
operations, investment by the Province of Ontario and cash flows for the year then ended. These combined 
financial statements are the responsibility of The Development Corporations' management. My 
responsibility is to express an opinion on these combined financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the combined financial 
statements are free of material misstatement. An audit includes examining, on a test basis, evidence 
supporting the amounts and disclosures in the combined financial statements. An audit also includes 
assessing the accounting principles used and significant estimates made by management, as well as 
evaluating the overall combined financial statement presentation. 

In my opinion, these combined financial statements present fairly, in all material respects, the 
financial position of The Development Corporations as at March 31, 1993 and the results of their 
operations and the changes in their financial position for the year then ended in accordance with the 
accounting policies described in note 2 to the combined financial statements. 



2-n^ A'^^ 



Toronto, Ontario Erik Peters, CA. 

June 18, 1993 Provincial Auditor 



PUBLIC ACCOUNTS, 1992-93 



35 



THE DEVELOPMENT CORPORATIONS 

Combined Balance Sheet 
as at March 31, 1993 



1993 

$ 



1992 

$ 



ASSETS 

Loans receivable 

Equity and royalty investments 



[note 3] 
[note 4] 



[thousands] 



213,006 
28,000 



217.527 
24,023 



Cash and short-term deposits 

Accounts receivable 

Investment in non-consolidated subsidiaries 

Fixed assets-industrial parks 



[note 5] 
[note 6] 



241,006 

60,608 

799 

9,972 

22,459 



241.550 

37,183 

1,011 

8,588 

21.591 



Total assets 


334,844 


309.923 


LIABILITIES 

Accounts payable -other 

-Northern Ontario Heritage Fund 


1,244 
586 


949 
595 




1,830 


1,544 


Commitments and contingencies [notes 7 'and 1 2] 







INVESTMENT BY THE PROVINCE OF ONTARIO 

Share capital of Ontario Development Corporation 

Contributed capital, net of distributions 

Advances 

Accumulated net cost of operations 

Due from Province 



[note 8] 



7,000 


7,000 


441.578 


390.104 


197,987 


184.201 


(289.249) 


(252.665) 


(24,302) 


(20.261) 



333.014 



308,379 



Total liabilities and investment by the Province 



334.844 



309.923 



See accompanying notes to combined financial statements 
On behalf of the Boards: 



c^-cA^. H 




Char 

Ontario Development Corporation 




Chair'/ 

Innovation Ontario CQxp_or-dtion 





Chair 

Eastern Ontario Development Corporation 




Chair 

Northern Ontario Development Corporation 



36 PUBLIC ACCOUNTS, 1992-93 

THE DEVELOPMENT CORPORATIONS 

Combined Statement of Operations 
for the year ended March 31 , 1993 





1993 


1992 




$ 


$ 




[thousands] 


[note 3] 


16,248 


19,528 




2,503 


3,121 


[note 6] 


477 


2,167 




93 


1,892 




363 


508 



REVENUE 

Interest on loans 

Interest on short-term deposits 

Net income from industrial parks 

Gain on sale of investments 

Other income 



19,684 27.216 



EXPENSES 

Credit and investment losses (net of recoveries) [note 9] 

Loans 

Investments 

Guarantees 
-New Ventures program 
-Other 
Interest subsidy payments 
Technology royalty investments 
Administration [note 10] 



10,677 


17.218 


4,144 


5,425 


14,837 


18.587 


7,656 


11.401 


1,472 


2.265 


3,600 


1,882 


15,266 


15,757 







57,652 


72,535 


Net cost of operations before the following 
Gain (loss) from non-consolidated subsidiaries 


[note 5] 


37,968 
1,384 


45.319 
(1 .026) 


Net cost of operations 


[note 11] 


36,584 


46.345 



See accompanying notes to combined financial statements 



PUBLIC ACCOUNTS, 1992-93 



37 



THE DEVELOPMENT CORPORATIONS 

Combined Statement of Investment by the Province of Ontario 
for the year ended March 31 . 1993 



Ontario 










Development 






Accumulated 




Corporation 


Contributed 




net cost 


Due from 


share capital 


capital 


Advances 


of operations 


Province 


$ 


$ 


$ 


$ 


$ 



Balance. March 31, 1992 



7.000 



(thousands] 
390.104 184.201 (252.665) (20,261) 



Interest on advances 
Contributions to fund 

Investments of 
Innovation Ontario 

Technology royalty investments 

Other investments (disposal) 

Guarantee and other 
program costs 

Administration 
Forgiveness of advances 
New advances, 

net of repayments 
Net cost of operations for 

the year 
Net change in due from Province 



(11.833) 



9,133 




3,600 




(1.311) 




21.911 




15.266 




14,708 


(14,708) 




28,494 



(36,584) 



(4,041 ; 



Balance, March 31. 1993 



7.000 



441,578 



197,987 



(289.249) 



(24.302) 



See accompanying notes to combined financial statements 



38 



PUBLIC ACCOUNTS, 1992-93 



THE DEVELOPMENT CORPORATIONS 



Combined Statement of Cash Flows 
for the year ended March 31 , 1 993 



1993 
$ 



1992 

$ 



LENDING. INVESTING AND FINANCIAL 

ASSISTANCE ACTIVITIES 
Loan disbursements 
Loan collections 

Interest collected from borrowers 
Disbursements for equity investments 
Proceeds on sale of investments 
Disbursements for guarantees honoured 

and guarantee interest subsidies 
Technology royalty investments 



[thousands] 



(147.077) 

136.542 

16,441 

(8.309) 

734 

(26.828) 
(3,600) 



(111.169) 
98,859 
19.495 
(8.805) 
891 

(34,689) 
(1,882) 



Net cash outflow for lending, investing and 
financial assistance activities 



(32,097) 



(37.300) 



FINANCING ACTIVITIES 

Interest paid on Provincial advances 

Advances from the Province 

Repayments to the Province 

Cash contributions from the Province for: 

Equity and technology royalty investments 

Lending activities 

Administration 
Net receipts from (payments to) the Province for: 

Other agency loans under administration 

Recoveries from borrowers of loan writeoffs 
and guarantees honoured 

Dividends paid 
Other 



(11.833) 


(12,353) 


57,762 


92,910 


(32.185) 


(63.646) 


11.422 


12.088 


34,523 


45.059 


15,266 


15.757 



545 



(385) 


(2,082) 





(1 .000) 


(6.496) 


(13.404) 



Net cash Inflow from financing activities 



68,074 



73.874 



OPERATING ACTIVITIES 

Operating cash flow from industrial parks 

Interest received on short-term deposits 

Administration costs 

Fixed asset additions 

Research facility addition 

Other 



3.330 


3.236 


2.503 


3.168 


(15.266) 


(15.757) 


(3,228) 


(7.478) 





(12,000) 


109 


(950) 


(12,552) 


(29.781) 


23,425 


6,793 


37,183 


30,390 



Net cash outflow for operating activities 



Increase in cash and short-term deposits 

Cash and short-term deposits, beginning of year 



Cash and short-term deposits, end of year 



60,608 



37,183 



See accompanying notes to combined financial statements 



PUBLIC ACCOUNTS, 1992-93 



39 



THE DEVELOPMENT CORPORATIONS 



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40 PUBLIC ACCOUNTS, 1992-93 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1993 



I. GENERAL 

These financial statements combine the accounts of Ontario Development Corporation 
("ODC"), Northern Ontario Development Corporation ("NODC"), Eastern Ontario 
Development Corporation ("EODC") and Innovation Ontario Corporation ("IOC"). 
The Corporations are incorporated under the Development Corporations Act and, except 
for ODC, are corporations without share capital. As Ontario Crown Corporations, the 
Corporations are exempt from income taxes under Section 149 (l)(d) of the Canadian 
Income Tax Act. 

The Corporations' objectives are to encourage and assist in the development and 
diversification of industry in Ontario. The Corporations provide financial assistance by 
making loans, guaranteeing loans, acquiring equity securities and operating industrial 
park facilities. They also administer certain activities on behalf of other Provincial 
ministries and agencies [see Note 11]. 



SIGNIFICANT ACCOUNTING POLICIES 

(a) Transactions with the Province 

The Province's investment in The Development Corporations is detailed in the 
Combined Statement of Investment by the Province of Ontario. In addition to the 
share capital, the Province contributes funds to finance the lending, investing and 
financial assistance activities and reimburses the Corporations for administrative 
operating costs. Credit and investment losses are recorded as a reduction in 
advances from the Province and an increase in contributed capital. 

The Province's gross investment is reduced by advances repaid or forgiven, 
interest on funds advanced, dividends and recoveries of loan and guarantee losses. 

(b) Loans receivable 

Loans receivable are reported at the amount disbursed plus accrued interest, less 
principal repayments and amounts written off. No provision is made for the 
principal portion of doubtful loans in advance of a loan being partially or fully 
written off. A full provision is made for accrued interest on loans which are 
greater than 150 days in arrears. 



PUBLIC ACCOUNTS, 1992-93 41 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1993 



(b) Loans receivable (cont'd.) 

Loans receivable include both loans made directly by the Corporations and 
loans administered for other Provincial ministries and agencies if one of the 
Corporations is a signatory to the loan agreement. 

In addition to provisions for interest arrears, a loan is considered for write-off 
at the time any of the following circumstances exist: 

i) either principal or interest payments are greater than 180 days in arrears; 

ii) the loan is a restructured loan and principal or interest payments are 
greater than 90 days in arrears; 

iii) the loan previously has been partially written off; or 

iv) at any other time when, in management's view, the loan has suffered an 
impairment in value that is considered other than temporary. 

Loans which meet any of the above criteria are written off unless management 
believes that the Corporations will recover some or all of the outstanding loan 
balance, in which case the loan is written down to the estimated net realizable 
value. 

Loan losses in the Combined Statement of Operations are net of recoveries 
on loans previously written off. 

(c) Equity investments 

Equity investments are recorded at cost less provision for losses for those 
investments that, in management's opinion, have incurred an other than 
temporary decline in value. The provision is determined by management 
based upon their best estimates from the most current information available 
to them. Establishing the value of an early stage investment, when there is no 
existing market for the shares, is very difficult. As such, if a provision for loss 
is made with respect to a specific investment, the provision would normally be 
for the full cost of the investment. 



42 PUBLIC ACCOUNTS, 1992-93 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1993 



(d) Technology royalty investments 

In specific instances, IOC will make an investment using a royalty arrangement 
rather than the purchase of equity. Given the uncertain nature, both with 
respect to timing and magnitude of future royalties, royalty investments are 
expensed as incurred. 

(e) Revenue recognition 

Interest income is recognized on the accrual basis, except for certain loans 
administered by the Corporations that permit the borrower to defer interest 
payments. For interest-deferred loans, interest that accrues during the 
deferred payment period is recognized in income when billed. 

(f) Guarantees 

Guarantee expenses are recognized at the date the Corporations honour a 
guarantee. No provision for anticipated guarantee losses is recorded in 
advance of requests to honour a guarantee. Guarantee losses in the 
Combined Statement of Operations are net of recoveries on guarantees 
previously honoured. 

(g) Fixed assets 

Industrial Parks 

Fixed asset additions since the date the industrial parks and a research 
building were acquired by ODC have been capitalized in the accounts and are 
depreciated on a straight-line basis over the estimated useful lives of the assets 
at the following rates: 

Buildings and improvements 5% to 20% 

Equipment 20% 



PUBLIC ACCOUNTS, 1992-93 43 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1993 



(g) Fixed assets (cont'd.) 

Other 

Fixed assets for the Corporations' own use other than industrial park assets 
and the research building are expensed on acquisition and are included in 
administration expenses. 

(h) Non-consolidated subsidiaries 

The investments in three wholly-owned subsidiaries of GDC are accounted for 
by the equity method because of ODC's formal plan to dispose of the assets 
of the subsidiaries, [see Note 5]. 

(i) Administration expenses 

Administration expenses are recorded on a cash basis which is modified to 
allow for an additional sixteen days to pay for goods and services received 
during the fiscal year just ended. 

3. LOANS RECEFVABLE 

Loans receivable include $47.2 million [1992 -$46.4 million] of loans administered 
on behalf of other Provincial agencies and ministries. 

As at March 31, 1993, 5.9% of total loans receivable are tloating-rate loans, with 
the balance of interest earning loans bearing fixed rates ranging from 4% to 14.5%. 
The weighted average interest rate on all interest-bearing loans was 9.4% at March 
31, 1993 [1992 - 10.4%]. 

Loans on which payments were past due by more than 90 days and 180 days 
amounted to $20.4 million and $11.8 million respectively [1992 - $34.3 million and 
$19.0 million respectively]. 

As at March 31, 1993, $22.0 million (1992 - $13.9 million) of loans receivable were 
in interest deferral phase. Interest income will not be recognized on such loans until 
payments are received after the deferral period [see Note 2(e)]. 



44 PUBLIC ACCOUNTS, 1992-93 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1993 



4. EQUITY AND ROYALTY INVESTMENTS 



Number of 1993 1992 
investees J $ 



[thousands] 

Common shares 119 19,826 17,764 

Preferred shares 32 8,174 6,259 

Royalty investments 92 

243 28,000 24.023 

The accumulated total disbursements related to technology royalty investments as 
at March 31, 1993 was $9,067,000 [1992 - $5,467,000]. 



5. INVESTMENT IN NON-CONSOLIDATED SUBSIDIARIES 

IDEA Innovation Fund Inc., IDEA Research Investment Fund Inc. and IDEA 
Information Technology Fund Inc., which are wholly-owned by GDC, are accounted 
for by the equity method (Note 2(h)). Summarized combined information about 
the financial position and results of operations of these subsidiaries is provided 
below: 

Financial position as at March 31: 

1993 1992 

$ $ 

[thousands] 

Cash 7,632 3,900 

Investments 1,045 4,674 

Other assets 1,295 14 

9,972 8,588 

Represented by: 

Advances from GDC 28,940 28,940 

Capital stock 13,000 13,000 

Deficit r3 1,968^ r33,352) 

' 9,972 8,588 



PUBLIC ACCOUNTS, 1992-93 45 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1993 



5. INVESTMENT IN NON-CONSOLIDATED SUBSIDIARIES (cont'd) 

The advances from GDC are non-interest bearing with no fixed repayment terms. 
Results of Operations for the year ended March 31: 

1993 1992 

$ $_ 

[thousands] 



Gain on sale of investments 
Interest and other income 


1,874 
84 


229 

32 




L958 


261 


Loss on investments 
Other expenses 


550 

24 


1,243 

44 




574 


1,287 


Net income (loss) for the vear 


1,384 


(1,026) 



E^a)USTRIAL PARKS 

The Corporation owns and operates Huron Industrial Park, located near London, 
Northam Industrial Park in Cobourg, Ottawa Life Sciences Technology Park in Ottawa, 
and Sheridan Park and a research building in Mississauga. 

The combined results of operations of the parks for the year ended March 31 are as 
follows: 

1993 1992 

I $ 

[thousands] 

Rental revenue 5,562 4,668 

Interest income and other 990 1,358 

Depreciation (2,360) (1,462) 

Other operating expenses (3,715) (2,397) 

Net income 477 2.167 



46 



PUBLIC ACCOUNTS, 1992-93 



The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1993 



INDUSTRUL PARKS (cont'd) 



The combined fixed assets of the industrial parks as at March 31 are as follows: 



Cost 



Accumulated 
Depreciation 

$ 



1993 

Net 
$ 



1992 

Net 



[thousands] 

Land 2,402 2,402 2,402 
Buildings and improvements 26,468 15,921 10,547 9,063 
Research building 10,000 600 9,400 10,000 
Equipment L455 L345 HO 126 



40,325 



7,866 



22,459 



2L591 



Pursuant to the terms of an agreement between ODC and a group of borrowers, 
ODC obtained ownership of the research building and land contiguous to it on 
March 31, 1992 as consideration for the payment of a number of promissory notes 
held by ODC with a carrying value of $12,000,000. The building and land were 
valued at $10,000,000 and $2,000,000 respectively. It is ODCs intention to retain 
ownership of the building for the foreseeable future and continue to lease out the 
premises. 



7. GUARANTEES 

The Corporations guarantee the repayment of certain loans made by private sector 
financial institutions to qualifying Ontario businesses. ODC also guarantees certain 
obligations of the Ontario Share and Deposit Insurance Corporation ("OSDIC"). 
Under certain of the guarantee programs. The Corporations guarantee only a 
portion of loans outstanding. Furthermore, if certain of the guarantees are required 
to be honoured, the funding to meet such obligations will be received from other 
ministries or agencies. Normally, no guarantee fees are charged to the borrowers 
or to the Province. At March 31, 1993, the Corporations' contingent liability and 
commitments under guarantees are as follows: 



PUBLIC ACCOUNTS, 1992-93 



47 



The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1993 

7. GUARANTEES (cont'd) 



Contingent 
liability under 
guarantees for 
loans advanced 



Commitments 
to guarantee 
loans not yet 
advanced 



Total 
contingent 
liability and 
commitments 
1993 



Total 
contingent 
liability and 
commitments 
1992 
$ 



[thousands] 



New Ventures Programs 57,535 2,214 

OSDIC 41,140 53,860 

AJgoma Steel 5,000 105,000 

Other Guarantees 126.431 47,842 



59,749 

95,000 

110,000 

174,273 



76,080 

95,000 

110,000 

152,653 



230,106 



208.916 



439,022 



433,733 



Subsequent to March 31, 1993 ODC honoured approximately $0.8 million [1992 - 
$1.8 million] of guarantees for which demands for payment had been received prior 
to year-end. Consistent with the accounting policy described in note 2 (f), this 
amount will be recognized as an expense in the next fiscal year. 



8. ADVANCES 

Advances from the Province are used to fund loans. The advances have no fixed 
maturity dates and are forgiven by the Province if the related loan receivable proves 
uncollectible. 



Certain of the advances related to specific programs are interest free. At March 
31, 1993, $110.4 million [1992 - $112.4 million] of advances were interest bearing, 
with the balance of $87.6 million [1992 - $71.8 million] being interest free. 

Included in advances and cash is $7.1 million (1992-$3.1 million) received from 
Northern Ontario Heritage Fund Corporation (NOHFC). This cash can only be 
used to fund NOHFC loans as directed by the board of directors of NOHFC. 



48 



PUBLIC ACCOUNTS, 1992-93 



The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1993 



CREDIT AND INVESTMENT LOSSES 

Credit and investment losses shown in the Combined Statement of Operations are net 
of recoveries as follows: 

New ventures Other 
Loans Investments guarantees guarantees 

$ $ ^ $ 



[thousands] 



Write-downs/ 



guarantees honoured 
Less recoveries 


15,943 
(5.266) 


4,144 



17,183 
(2,346) 


8,173 
(517) 


Net expense 1993 


10,677 


4,144 


14,837 


7,656 


Net expense 1992 


17,218 


5,425 


18,587 


11,401 



10. ADMINISTRATION 



Administration expenses for the year ended March 31 are as follows: 



1993 

$ 



1992 



[thousands] 



Salaries and benefits 

Transportation and communication 

Services 

Supplies and equipment 



11,445 

1,122 

2,149 

550 



1,163 

1,290 

2,707 

597 



15,266 



15.757 



The Corporations provide pension benefits for all their permanent staff through 
participation in the Public Service Pension Fund, established by the Province of 
Ontario. The Corporations' share of contributions to the Fund during the year was 
$825,600 [1992 - $968,500] and is included in salaries and benefits. This amount 
includes current contributions and additional payments required to cover the 
Corporations' share of the Fund's unfunded liabilities on January 1, 1990. These 
additional payments commenced in 1990 and will continue over forty years. 

The Corporations had thirty-nine members on their Boards on March 31, 1993. The 
remuneration of the directors for 1993 totalled $183,477 [1992 - $205,572]. 



PUBLIC ACCOUNTS, 1992-93 49 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1993 



11. ACTIVITIES ADMINISTERED BY THE DEVELOPMENT CORPORATIONS 

The Corporations are responsible for a wide variety of activities, including activities 
managed on behalf of other ministries and agencies of the Province of Ontario. 
The Schedule of Activities Administered by the Corporations, Schedule 1, 
summarizes the activities administered at March 31, 1993, other than industrial park 
operations (Note 6 provides information about the industrial parks). 

The Schedule of Activities Administered includes loans, debentures and equity 
investments that are included in the Combined Balance Sheet. The schedule also 
includes loans guaranteed by the Corporations, as well as certain loans, equity 
investments and repayable grants administered for other ministries and agencies. 
These additional activities are not included in the Combined Balance Sheet. 

The total activity amounts included in the schedule differ from amounts reported 
in the Combined Balance Sheet as follows: 

1993 1992 

. S $ 

[thousands] 

Loans and investments per combined balance sheet: 

Loans receivable 213,006 217,527 
Equity investments 28,000 24,023 
Investment in non-consolidated subsidiaries 9,972 8,588 

Total loans and investments per combined 

balance sheet 250,978 250,138 

Other activities administered: 

Loans of other ministries and agencies 133,804 158,569 

Loans guaranteed 377,729 368,722 

Repayable grants/conditional loans 142,134 163,044 

Investment in Varity Corporation 1,634 16,900 
Net assets (liabilities) of non-consolidated 



subsidiaries excludinc investments and loans 


(8.9271 


(3,919) 


Total other activities administered 


646,374 


703,316 


Total activities per 
Schedule of Activities Administered 


897,352 


953,454 



50 



PUBLIC ACCOUNTS, 1992-93 



The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1993 



11. ACTIVITIES ADMINISTERED BY THE DEVELOPMENT CORPORATIONS 

(cont'd) 

Under certain guarantee programs, The Development Corporations guarantee only a 
portion of outstanding loans. Guaranteed loans disclosed above and in the Schedule of 
Activities Administered represent the total value of loans for which guarantees have 
been committed, which exceed The Development Corporations' contingent liability 
under guarantees [see Note 7]. 

The Combined Statement of Operations includes revenue and expenses related to 
activities administered on behalf of other Provincial ministries and agencies. The 
schedule which follows separates the revenue and expenses related to the Corporations' 
own activities and those administered on behalf of others. 





Corporations' own Administered 






activities 


activities 


Total 




$ 


$ 


$ 






[thousands] 




Revenue 








Interest on loans 


15,131 


1,117 


16,248 


Interest on short-term deposits 


2,503 





2,503 


Net income from industrial parks 


477 





477 


Gain on sale of investments 


93 





93 


Other income 


363 





363 




18.567 


1.117 


19.684 


Expenses 








Credit and investment losses (net of recoveries) 






Loans 


10,645 


32 


10,677 


Investments 


4,144 





4,144 


Guarantees 








New Ventures program 





14,837 


14,837 


Other 


3,811 


3,845 


7,656 


Interest subsidy payments 


69 


1,403 


1,472 


Technology royalty investment 


3.600 





3.600 




22,269 


20,117 


42,386 


Administration 






15,266 
57.652 


Gain from non-consolidated subsi 


diaries 




1.384 


Net cost of operations 






36,584 



PUBLIC ACCOUNTS, 1992-93 51 

The Development Corporations 

NOTES TO COMBINED FINANCIAL STATEMENTS 

March 31, 1993 



In addition to the expenses included above, the Corporations paid to the Province 
interest on advances for direct activities amounting to $11,833,000. 



12. COMMITMENTS AND CONTINGENCIES 

(a) See Note 7 for information on guarantees. 

(b) Commitments at March 31, 1993 to make loans and investments and to 
provide guarantees are disclosed at the foot of the Schedule of Activities 
Administered (Schedule 1). 

13. COMPARATIVES 

Certain of the prior year's comparatives have been restated to conform with the 
current year's presentation. 



I 



52 PUBLIC ACCOUNTS, 1992-93 



Auditor's Report 



To the Ontario Development Corporation 

and to the Minister of Economic Development and Trade 



I have audited the balance sheet of the Ontario Development Corporation as at March 31, 1993 and 
the statements of operations, investment by the Province of Ontario and cash flows for the year then ended. 
These financial statements are the responsibility of the Ontario Development Corporation's management. 
My responsibility is to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Ontario Development Corporation as at March 31, 1993 and the results of its operations and the 
changes in its financial position for the year then ended in accordance with the accounting policies 
described in note 2 to the financial statements. 



J^k (y^^ 



Toronto, Ontario Erik Peters, C.A. 

June 18, 1993 Provincial Auditor 



PUBLIC ACCOUNTS, 1992-93 53 

ONTARIO DEVELOPMENT CORPORATION 

Balance Sheet 
as at March 31. 1993 



1993 1992 

$ $ 





[thousands] 


ASSETS 






Loans receivable [note 3] 


108,067 


106,857 


Equity investments [note 4] 


291 


291 




108.358 


107,148 


Cash and short-term deposits 


37.456 


18,046 


Accounts receivable - Northern Ontario Development Corporation 


4.658 


4.620 


- other 


535 


896 


Investment in non-consolidated subsidiaries [note 5] 


9.972 


8,588 


Fixed assets-industrial parks [note 6] 


22.459 


21,591 


Total assets 


183.438 


160,889 


LIABILITIES 






Accounts payable -other 


1.135 


924 


-Eastern Ontario Development Corporation 


707 


351 


Total liabilities 


1,842 


1,275 



Commitments and contingencies [notes 7 and 12] 



INVESTMENT BY THE PROVINCE OF ONTARIO 

Share capital of Ontario Development Corporation 7.000 7,000 

Contributed capital, net of distributions 322.676 292,028 

Advances [note 8] 96.423 76,360 

Accumulated net cost of operations (227,837) (205,699) 

Due from Province (16,666) (10,075) 

181.596 159,614 

Total liabilities and investment by the Province 183.438 160,889 

See accompanying notes to financial statements 

On behalf of the Board: 




Q>t^^. N' ^--'tu^j.^y^ yiXi^^^^u^ ^ 




I 



54 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO DEVELOPMENT CORPORATION 

Statement of Operations 
for the year ended March 31 , 1 993 



1993 

$ 



1992 
$ 



REVENUE 

Interest on loans 

Interest on short-term deposits 

Net income from industrial parks 

Gain on sale of investments and land 



[note 3] 
[note 6] 



[thousands! 



9,733 

1.318 

477 





12,994 
1.711 
2.167 
2.115 



11.528 



18.987 



EXPENSES 

Credit and investment losses (net of recoveries) 
Loans 

Investments 
Guarantees 
New Ventures program 
Other 
Interest subsidy payments 
Administration 



[note 9] 



[note 11] 



4.676 


14,837 

4.422 

708 

10.407 



8.731 
1.700 

18,587 

8.673 

981 

10.726 



35,050 



49.398 



Net cost of operations before the following 
Gain (loss) from non-consolidated subsidiaries 



[note 5] 



23.522 

1.384 



30,411 
(1 .026) 



Net cost of operations 



[note 10] 



22,138 



31,437 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1992-93 



55 



ONTARIO DEVELOPMENT CORPORATION 

Statement of Investment by the Province of Ontario 
for the year ended March 31 . 1993 



Accumulated 

Contributed net cost Due from 

Share capital capital Advances of operations Province 

$ $ $ $ $ 



Balance, March 31. 1992 

Interest on advances 
Contributions to fund: 

investment (disposal) 

Guarantee and other 

program costs 

Administration 
Forgiveness of advances 
New advances, 

net of repayments 
Net cost of operations for 

the year 
Dividends paid or payable 
Net change in due from Province 



7,000 





[thousands] 


292.028 


76,360 


(4,475) 




(1.311) 




19,386 




10,407 




6,641 


(6,641) 




26,704 



(205,699) (10.075) 



(22,138) 



(6,591) 



Balance, March 31. 1993 



7.000 



322.676 



96.423 



(227.837) (16.666) 



See accompanying notes to financial statements 



56 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO DEVELOPMENT CORPORATION 

Statement of Cash Flows 
for the year ended March 31 , 1993 



1993 
$ 



1992 
$ 



LENDING. INVESTING AND FlhANCIAL 

ASSISTANCE ACTIVITIES 
Loan disbursements 
Loan collections 

Interest collected from borrowers 
Receipts for equity investments 
Disbursements for guarantees honoured 

and guarantee interest subsidies 



[thousands] 



(121,645) 

113.795 

9.733 



(22,624) 



(82.175) 

78,338 

12.903 

3.393 

(30.677) 



Net cash outflow for lending, investing and 
financial assistance activities 



(20.741) 



(18.218) 



FINANCING ACTIVITIES 

Interest paid on Provincial advances 

Advances from the Province 

Repayments to the Province 

Cash contributions from (to) the Province for: 

Equity investments 

Lending activities 

Administration 
Net receipts from (payments to) the Province for: 

Recoveries from borrowers of loan writeoffs 
and guarantees honoured 

Dividends paid 
Other 



(4,475) 
40.192 
(13.488) 

(1,311) 
30,207 
10,407 



(432) 



(12,359) 



(3,845) 
43,409 
(31.552) 

(1.992) 

39,691 

10,726 



(1.762) 

(1,000) 

(10,170) 



Net cash inflow from financing activities 



48,741 



43,505 



OPERATING ACTIVITIES 

Operating cash flow from industrial parks 

Interest received on short-term deposits 

Administration costs 

Fixed asset additions 

Research facility addition 

Other 



3,330 

1,323 

(10,407) 

(3,228) 



392 



3,236 

1,761 

(10.726) 

(7,478) 

(12.000) 

(1.301) 



Net cash outflow for operating activities 



(8.590) 



(26,508) 



Increase (decrease) in cash and short-term deposits 
Cash and short-term deposits, beginning of year 



19,410 
18,046 



(1.221) 
19,267 



Cash and short-term deposits, end of year 



37,456 



18,046 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1992-93 57 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 

1. GENERAL 

The Ontario Development Corporation was incorporated under the Development 
Corporations Act. As an Ontario Crown Corporation, the Corporation is exempt from 
income taxes under Section 149 (l)(d) of the Canadian Income Tax Act. 

The Corporation's objective is to encourage and assist in the development and 
diversification of industry in Ontario. The Corporation provides financial assistance by 
making loans, guaranteeing loans, acquiring equity securities and operating industrial 
park facilities. It also administers certain activities on behalf of other Provincial 
ministries and agencies. 



SIGNIFICANT ACCOUNTING POLICIES ' 

(a) Transactions with the Province 

The Province's investment in the Corporation is detailed in the Statement of 
Investment by the Province of Ontario. In addition to the share capital, the 
Province contributes funds to finance the lending, investing and financial 
assistance activities and reimburses the Corporation for administrative operating 
costs. Credit and investment losses are recorded as a reduction in advances from 
the Province and an increase in contributed capital. 

The Province's gross investment is reduced by advances repaid or forgiven 
interest on funds advanced, dividends and recoveries of loan and guarantee losses. 

(b) Loans receivable 

Loans receivable are reported at the amount disbursed plus accrued interest, less 
principal repayments and amounts written off. No provision is made for the 
principal portion of doubtful loans in advance of a loan being partially or fully 
written off. A full provision is made for accrued interest on loans which are 
greater than 150 days in arrears. 

Loans receivable include both loans made directly by the Corporation and loans 
administered for other Provincial ministries and agencies if the Corporation is a 
signatory to the loan agreement. 



58 PUBLIC ACCOUNTS, 1992-93 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



(b) Loans receivable (cont'd.) 

In addition to provisions for interest arrears, a loan is considered for write-off 
at the time any of the following circumstances exist: 

i) either principal or interest payments are greater than 180 days in arrears; 

ii) the loan is a restructured loan and principal or interest payments are 
greater than 90 days in arrears; 

iii) the loan previously has been partially written off; or 

iv) at any other time when, in management's view, the loan has suffered an 
impairment in value that is considered other than temporary. 

Loans which meet any of the above criteria are written off unless management 
believes that the Corporation will recover some or all of the outstanding loan 
balance, in which case the loan is written down to the estimated net realizable 
value. 

Loan losses in the Statement of Operations are net of recoveries on loans 
previously written off. 

(c) Equity investments 

Equity investments are recorded at cost less provision for losses for those 
investments that, in management's opinion, have suffered a decline in value 
that is other than temporary. The provision is determined by management 
based upon their best estimates from the most current information available. 

(d) Revenue Recognition 

Interest income is recognized on the accrual basis, except for certain loans 
administered by the Corporation that permit the borrower to defer interest 
payments. For interest-deferred loans, interest that accrues during the 
deferred payment period is recognized in income only when billed. 



PUBLIC ACCOUNTS, 1992-93 59 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 

(e) Guarantees 

Guarantee expenses are recognized at the date the Corporation honours a 
guarantee. No provision for anticipated guarantee losses is recorded in 
advance of honouring a guarantee. Guarantee losses in the Statement of 
Operations are net of recoveries on guarantees previously honoured. 

(f) Fixed assets 

Industrial Parks 

Fixed asset additions since the date the industrial parks and a research 
building were acquired by the Corporation have been capitalized in the 
accounts and are depreciated on a straight-line basis over the estimated useful 
lives of the assets at the following rates: 

Buildings and improvements 5% to 20% 

Equipment 20% 



Other 

Fixed assets for the Corporation's own use other than industrial park assets 
and the research building are expensed on acquisition and are included in 
administration expenses. 

(g) Non-consolidated subsidiaries 

The investments in three wholly-owned subsidiaries are accounted for by the 
equity method because of the Corporation's formal plan to dispose of the 
assets of those subsidiaries [see Note 5]. 

(h) Administration expenses 

Administration expenses are reflected on a cash basis which is modified to 
allow for an additional sixteen days to pay for goods and services received 
during the fiscal year just ended. 



60 PUBLIC ACCOUNTS, 1992-93 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



3. LOANS RECEIVABLE 

Loans receivable include $19.2 million [1992 - $22.2 million] of loans administered 
on behalf of other Provincial agencies and ministries. 

As at March 31, 1993, 11.7% of total loans receivable are floating-rate loans, with 
the balance of the interest earning loans bearing fixed rates ranging from 6% to 
14%. The weighted average interest rate on all interest bearing loans was 9.0% at 
March 31, 1993 [1992 - 10.3%]. 

The amounts of loans on which payments were past due by more than 90 days and 
180 days was $13.2 million and $7.9 million respectively [1992 - $24.8 million and 
$13.9 million respectively]. 

As at March 31, 1993, $16.7 million (1992 - $10.3 million) of loans receivable were 
in interest deferral phase. Interest income will not be recognized on such loans until 
payments are received after the deferral period [see Note 2(d)]. 



EQUITY INVESTMENTS 

1993 1992 

J i_ 

[thousands] 



Common shares 291 291 

291 291 



PUBLIC ACCOUNTS, 1992-93 61 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



INVESTMENT IN NON-CONSOLIDATED SUBSIDIARIES 

IDEA Innovation Fund Inc., IDEA Research Investment Fund Inc. and IDEA 
Information Technology Fund Inc., which are wholly-owned by the Corporation are 
accounted for by the equity method [Note 2(g)]. Summarized combined information 
about the financial position and results of operations of these subsidiaries is provided 
below. 

Financial Position, as at March 31 



1993 1992 

_5 $_ 



[thousands] 

Cash ^ 7,632 3,900 

Investments 1,045 4,674 

Other assets 1.295 H 

9.972 8.588 



Represented by: 

Advances from the Corporation 28,940 28,940 

Capital stock 13,000 13,000 

Deficit (31.968) (33.352) 

9.972 8.588 



The advances from the Corporation are non-interest bearing with no fixed repayment 
terms. 



62 PUBLIC ACCOUNTS, 1992-93 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



Results of Operations for the year ended March 3 1 : 



1993 1992 



[thousands] 



Gain on sale of investments 
Interest and other income 


1,874 
84 


229 

32 




1.958 


261 


Loss on investments 
Other expenses 


550 
24 


1,243 
44 




574 


1,287 


Net income (loss) for the vear 


1,384 


(L026) 



6. INDUSTRIAL PARKS 

The Corporation owns and operates Huron Industrial Park, located near London, 
Northam Industrial Park in Cobourg, Ottawa Life Sciences Technology Park in Ottawa, 
and Sheridan Park and a research building in Mississauga. 

The combined results of operations of the parks for the year ended March 31 are as 
follows: 



1993 1992 

$ $ 

[thousands] 

Rental revenue 5,562 4,668 

Interest income and other 990 1,358 

Depreciation (2,360) (1,462) 

Other operating expenses (3.715) (2.397) 

Net income 477 2.167 



PUBLIC ACCOUNTS, 1992-93 63 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 

The combined fixed assets of the parks as at March 31 are as follows: 

Accumulated 1993 1992 

Cost Depreciation Net Net 

$ $ I $ 

[thousands] 

Land 2,402 2,402 2,402 

Buildings and improvements 26,468 15,921 10,547 9,063 

Research building 10,000 600 9,400 10,000 

Equipment L455 L345 liQ 126 

40.325 17,866 22.459 2h591 



Pursuant to the terms of an agreement between* the Corporation and a group of 
borrowers, the Corporation obtained ownership of the research building and land 
contiguous to it on March 31, 1992 as consideration for the payment of a number 
of promissory notes held by the Corporation with a carrying value of $12,000,000. 
The building and land were valued at $10,000,000 and $2,000,000 respectively. It is 
the Corporation's intention to retain ov/nership of the building for the foreseeable 
future and continue to lease out the premises. 

GUARANTEES 

The Corporation guarantees the repayment of certain loans made by private sector 
financial institutions to qualifying Ontario businesses. The Corporation also 
guarantees certain obligations of the Ontario Share and Deposit Insurance 
Corporation ("OSDIC"). Under certain of the guarantee programs, the Corporation 
guarantees only a portion of loans outstanding. Furthermore, if certain of the 
guarantees are required to be honoured, the funding to meet such obligations will 
be received from other ministries or agencies. Normally, no guarantee fees are 
charged to the borrowers or to the Province. At March 31, 1993, the Corporation's 
contingent liability and commitments under guarantees are as follows: 



64 



PUBLIC ACCOUNTS, 1992-93 



Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



7. GUARANTEES (cont'd.) 

Contingent 
liability under 
guarantees for 
loans advanced 

$ 


Commitments 
to guarantee 
loans not yet 
advanced 

$ 


Total 
contingent 
liability and 
commitments 
1993 
$ 


Total 
contingent 
liability and 
commitments 
1992 
$ 


New Ventures Programs 57,535 
OSDIC 41,140 
AJgoma Steel 5,000 
Other Guarantees 63,722 


[thousands] 

2,214 59,749 

53,860 95,000 

105,000 110,000 

36,942 100,664 


76,080 

95,000 

110,000 

74,027 


167,397 


198.016 


365,413 


355,107 



Subsequent to March 31, 1993 the Corporation honoured approximately $0.8 
million [1992 - $1.8 million] of guarantees for which demands for payment had been 
received prior to year-end. Consistent with the accounting policy described in note 
2 (e), this amount will be recognized as an expense in the next fiscal year. 



8. ADVANCES 

Advances from the Province are used to fund loans. The advances have no fixed 
maturity dates and are forgiven by the Province if the related loan receivable proves 
uncollectible. 



Certain of the advances related to specific programs are interest free. At March 
31, 1993, $47.5 million [1992 - $35.9 million] of advances were interest bearing, with 
the balance of $48.9 million [1992 - $40.5 million] being interest free. 



PUBLIC ACCOUNTS, 1992-93 



65 



Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



CREDIT ANT) INVESTMENT LOSSES 

Credit and investment losses shown in the Statement of Operations are net of 
recoveries as follows: 





Loans 

$ 


Investments 

$ 


New ventures 
guarantees 

$ 


Other 
guarantees 

$ 


Write-downs/ 
guarantees honoured 
Less recoveries 


7,316 
(2,640) 


[thousands] 

17,183 
(2,346) 


4,733 
(311) 


Net expense 1993 


4,676 





14,837 


4,422 


Net expense 1992 


8.731 


1,700 


18,587 


8,673 



10. ACTIVITIES ADMINISTERED 

The Statement of Operations includes revenue and expenses related to activities admi 
nistered on behalf of other Provincial ministries and agencies. The schedule which 
follows separates the revenue and expenses directly related to the Corporation's own 
activities and those administered on behalf of others. 



Corporation's own 
activities 

$ 


Administered 
activities 

$ 


Total 

$ 


Revenue 

Interest on loans 8,616 
Interest on short-term deposits 1,318 
Net income from industrial parks 477 


[thousands] 

1,117 




9,733 

1,318 

477 


10,411 


1,117 


11,528 



I 



66 



PUBLIC ACCOUNTS, 1992-93 



Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 

10. ACTIVITIES ADMINISTERED (cont'd) 



Corporation's own Administered 

activities activities Total 

i $ $ 



Expenses 

Credit and investment losses (net of recoveries) 

Loans 4,644 

Guarantees 

New Ventures program 

Other 2,994 

Interest subsidy payments 2 



[thousands] 



32 



4,676 



4,837 


14,837 


1,428 


4,422 


706 


708 



7,640 



17,003 



Administration 

Gain from non-consolidated 

subsidiaries 
Net cost of operations 



24,643 
10.407 



35.050 



1.384 



22J38 



In addition to the expenses included above, the Corporation paid to the Province 
interest on advances for direct activities amounting to $4,475,000. 



PUBLIC ACCOUNTS, 1992-93 67 

Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



11. ADMINISTRATION 

Administration expenses for the year ended March 31 are as follows: 



1993 1992 

_$ $_ 



[thousands] 

Salaries and benefits 7,483 7,412 

Transportation and communication 653 755 

Services 1,770 2,106 

Supplies and equipment 501 453 

10,407 10,726 



The Corporation provides pension benefits for all its permanent staff through 
participation in the Public Service Pension Fund, established by the Province of 
Ontario. The Corporation's share of contributions to the Fund during the year was 
$559,100 [1992 - $671,600] and is included in salaries and benefits. This amount 
includes current contributions and additional payments required to cover the 
Corporation's share of the Fund's unfunded liabilities on January 1, 1990. These 
additional payments commenced in 1990 and will continue over forty years. 

The Corporation had eleven members on its Board of Directors on March 31, 1993. 
The remuneration of the directors for 1993 totalled $81,202 [1992 - $86,254]. 



12. COMMITMENTS AND CONTINGENCIES 

(a) See Note 7 for information on guarantees. 

(b) Loans committed but not disbursed as at March 31, 1993 amounted to 
$60.0 million [1992 - $41.7 million] 

13. COMPARATIVES 

Certain of the prior year's comparatives have been restated to conform with 
the current year's presentation. 



68 PUBLIC ACCOUNTS, 1992-93 



Auditor's Report 



To the Eastern Ontario Development Corporation 

and to the Minister of Economic Development and Trade 



I have audited the balance sheet of the Eastern Ontario Development Corporation as at March 31, 
1993 and the statements of operations, investment by the Province of Ontario and cash flows for the year 
then ended. These financial statements are the responsibility of the Eastern Ontario Development 
Corporation's management. My responsibility is to express an opinion on these financial statements based 
on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements arc 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Eastern Ontario Development Corporation as at March 31, 1993 and the results of its operations and 
the changes in its financial position for the year then ended in accordance with the accounting policies 
described in note 2 to the financial statements. 



^V\ fo^^ 



Toronto, Ontario Erik Peters, CA. 

June 18, 1993 Provincial Auditor 



PUBLIC ACCOUNTS, 1992-93 



69 



EASTERN ONTARIO DEVELOPMENT CORPORATION 

Balance Sheet 
as at March 31, 1993 



ASSETS 

Loans receivable (note 3] 

Cash and short-term deposits 

Accounts receivable -Ontario Development Corporation 
-Other 



1993 
$ 



1992 

$ 



[thousands] 



43,062 

5.892 

707 

26 



46,390 

6,806 

351 

2 



Total assets 



49,687 



53,549 



LIABILITIES 

Accounts payable 



43 



Commitments and contingencies 



[notes 4 and 9] 



INVESTMENT BY THE PROVINCE OF ONTARIO 

Contributed capital, net of distributions 

Advances 

Accumulated net cost of operations 

Due from Province 



[note 5] 



20,544 


16,900 


38.465 


42,557 


(5,714) 


(3,190) 


(3.651) 


(2,723) 



49,644 



53,544 



Total liabilities and investment by the Province 



49,687 



53,549 



See accompanying notes to financial statements 
On behalf of the Board: 




Chair 



L 



70 



PUBLIC ACCOUNTS, 1992-93 



EASTERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Operations 
for the year ended March 31 , 1993 



1993 

$ 



1992 
$ 



REVENUE 

Interest on loans 

Interest on short-term deposits 



[note 3] 



[thousands! 



2.890 
414 



2.558 
463 



3,304 



3.021 



EXPENSES 

Credit and investment losses (net of recoveries) [note 6] 

Loans 

Guarantees 
Interest subsidy payments 
Administration [note 8] 



2.986 


1.493 


1.393 


1.213 


366 


640 


1.083 


1.104 



5.828 



4.450 



Net cost of operations 



(note 7] 



2.524 



1,429 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1992-93 



71 



EASTERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Investment by the Province of Ontario 
for the year ended March 31 , 1993 



Contributed 
capital 

$ 


Accumulated 
net cost 
Advances of operations 
$ $ 


Due from 
Province 

$ 




[thousands] 




16.900 


42.557 (3,190) 


(2.72 


(3.224) 






1,967 
1,083 
3,818 


(3,818) 
(274) 





Balance. March 31, 1992 

Interest on advances 
Contributions to fund 

Guarantee and other 

program costs 

Administration 
Forgiveness of advances 
New advances, 

net of repayments 
Net cost of operations for 

the year 
Net change in due from Province 



(2.524) 



(928) 



Balance, March 31, 1993 



20.544 



38,465 



(5.714) 



(3.651) 



See accompanying notes to financial statements 



k 



72 



PUBLIC ACCOUNTS, 1992-93 



EASTERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Cash Flows 
for the year ended March 31 , 1 993 



1993 
$ 



1992 
$ 



LENDING. INVESTING AND FINANCIAL 
ASSISTANCE ACTIVITIES 

Loan disbursen-ients 
Loan collections 

Interest collected from borrowers 
Disbursements for guarantees honoured 
and guarantee interest subsidies 



[thousands] 



(10,500) 

10,049 

2,890 

(1.759) 



(15,357) 

11.177 

2,532 

(1.853) 



Net cash inflow (outflow) for lending, investing and 
financial assistance activities 



680 



(3.501) 



FINANCING ACTIVITIES 

Interest paid on Provincial advances 

Advances from the Province 

Repayments to the Province 

Cash contributions from the Province for: 

Lending activities 

Administration 
Net receipts from (payments to) the Province for: 

Recoveries from borrowers of loan writeoffs 
and guarantees honoured 
Other 



(3,224) 


(3,705) 


7.551 


11,873 


(6.958) 


(6,693) 


2,318 


2,520 


1,083 


1,104 


47 


(240) 


(1,400) 


1.346 



Net cash inflow (outflow) from financing activities 



(583) 



6,205 



OPERATING ACTIVITIES 

Interest received on short-term deposits 

Administration costs 

Other 



414 

(1,083) 

(342) 



455 

(1.104) 

(452) 



Net cash outflow for operating activities 



(1,011) 



(1,101) 



Increase (decrease) in cash and short-term deposits 
Cash and short-term deposits, beginning of year 



(914) 
6,806 



1,603 
5.203 



Cash and short-term deposits, end of year 



5,892 



6,806 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1992-93 73 

Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



GENERAL 

The Eastern Ontario Development Corporation is incorporated under the Development 
Corporations Act and is a corporation without share capital. As an Ontario Crown 
Corporation, the Corporation is exempt from income taxes under Section 149 (l)(d) of 
the Canadian Income Tax Act. 

The Corporation's objective is to encourage and assist in the development and 
diversification of industry in Eastern Ontario. The Corporation provides financial 
assistance by making and guaranteeing loans. The Corporation also administers certain 
activities on behalf of other Provincial ministries and agencies. 



2. SIGNIFICANT ACCOUNTING POLICIES 

(a) Transactions with the Province 

The Province's investment in the Corporation is detailed in the Statement of 
Investment by the Province of Ontario. The Province contributes funds to finance 
the lending and financial assistance activities and reimburses the Corporation for 
administrative operating costs. Credit losses are recorded as a reduction in 
advances from the Province and an increase in contributed capital. 

The Province's gross investment is reduced by advances repaid or forgiven, 
interest on funds advanced and recoveries of loan and guarantee losses. 

(b) Loans receivable 

Loans receivable are reported at the amount disbursed plus accrued interest, less 
principal repayments and amounts written off. No provision is made for the 
principal portion of doubtful loans in advance of a loan being partially or fully 
written off. A full provision is made for accrued interest on loans which are 
greater than 150 days in arrears. 

Loans receivable include both loans made directly by the Corporation and loans 
administered for other Provincial ministries and agencies if the Corporation is a 
signatory to the loan agreement. 



74 PUBLIC ACCOUNTS, 1992-93 

Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 

(b) Loans receivable (cont'd.) 

In addition to provisions for interest arrears, a loan is considered for write-off 
at the time any of the following circumstances exist: 

i) either principal or interest payments are greater than 180 days in arrears; 

ii) the loan is a restructured loan and principal or interest payments are 
greater than 90 days in arrears; 

iii) the loan previously has been partially written off; or 

iv) at any other time when, in management's view, the loan has suffered an 
impairment in value that is considered other than temporary. 

Loans which meet any of the above criteria are written off unless management 
believes that the Corporation will recover some or all of the outstanding loan 
balance, in which case the loan is written down to the estimated net realizable 
value. 

Loan losses in the Statement of Operations are net of recoveries on loans 
previously written off. 

(c) Revenue recognition 

Interest income is recognized on the accrual basis, except for certain loans 
administered by the Corporation that permit the borrower to defer interest 
payments. For interest-deferred loans, interest that accrues during the 
deferred payment period is recognized in income only when billed. 



(d) Guarantees 

Guarantee expenses are recognized at the date the Corporation honours a 
guarantee. No provision for anticipated guarantee losses is recorded in 
advance of honouring a guarantee. Guarantee losses in the Statement of 
Operations are net of recoveries on guarantees previously honoured. 



PUBLIC ACCOUNTS, 1992-93 75 

Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



(e) Fixed assets 

Fixed assets for the Corporation's own use are expensed on acquisition and 
are included in administration expenses. 

(f) Administration expenses 

Administration expenses are reflected on a cash basis which is modified to 
allow for an additional sixteen days to pay for goods and services received 
during the fiscal year just ended. 



3. LOANS RECEIVABLE 

Loans receivable include $7.2 million [1992 - $7.0'million] of loans administered on 
behalf of other Provincial agencies and ministries. 

As at March 31, 1993, the interest-earning loans bear fixed rates ranging from 4% 
to 14.5%. The weighted average interest rate on all interest bearing loans was 
10.3% at March 31, 1993 [1992 - 11.0%]. 

Loans on which payments were past due by more than 90 days and 180 days 
amounted to $2.9 million and $1.4 million respectively [1992 - $2.0 million and $1.2 
million respectively]. 

As at March 31, 1993, $2.5 million (1992 - $2.5 million) of loans receivable were in 
interest deferral phase. Interest income will not be recognized on such loans until 
payments are received after the deferral period [see Note 2(c)]. 



GUARANTEES 

The Corporation guarantees the repayment of certain loans made by private sector 
financial institutions to qualifying Ontario businesses. Normally, no guarantee fees 
are charged . to the borrowers or to the Province. Under certain guarantee 
programs, the Corporation guarantees only a portion of loans outstanding. 
Furthermore, if certain of the guarantees are required to be honoured, the funding 
to meet such obligations will be received from other ministries or agencies. At 
March 31, 1993, the Corporation's total contingent liability and commitments under 



76 PUBLIC ACCOUNTS, 1992-93 

Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



4. GUARANTEES (Cont'd) 

guarantees was $22.2 million (1992 -$24.7 million) represented by $19.6 million 
(1992 - $20.5 million) relating to guarantees for loans advanced and $2.6 million 
(1992 - $4.2 million) relating to guarantee commitments for loans not yet advanced. 
The accounting for guarantee losses is described in note 2(d). 



5. ADVANCES 

Advances from the Province are used to fund loans. The advances have no fixed 
maturity dates and are forgiven by the Province if the related loan receivable proves 
uncollectible. 

Certain of the advances relating to specific programs are interest free. 

At March 31, 1993, $29.9 million [1992 - $34.2 million] of advances were interest 
bearing, with the balance of $8.6 million [1992 - $8.4 million] being interest free. 



6. CREDIT AND INVESTMENT LOSSES 

Credit and investment losses shown in the Statement of Operations are net of 
recoveries as follows: 

Loans Guarantees 

$ $ 

[thousands] 



Writedowns/guarantees honoured 
Less recoveries 


4,065 
f 1,079) 


1,393 



Net expense - ]993 


2.986 


1,393 


Net expense - 1992 


1,493 


1,213 



PUBLIC ACCOUNTS, 1992-93 



77 



Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



7. ACTIVITIES ADMINISTERED 

The Statement of Operations includes revenue and expenses related to activities 
administered on behalf of other Provincial ministries and agencies. The schedule 
which follows separates the revenue and expenses directly related to the 
corporation's own activities and those administered on behalf of others. 



Corporation's own Administered 

activities activities Total 

^ J L 



Revenue 



[thousands] 



Interest on loans 

Interest on short-term deposits 


2,890 
414 






2,890 
414 




3,304 





3,304 


Expenses 

Credit and Investment Losses 

Loans 

Guarantees 
Interest subsidy payments 


2,986 

d 

2 




1,393 

364 


2,986 

1,393 

366 


Administration 

Net cost of operations 


2,988 


1,757 


4,745 
1,083 
5,828 
2,524 



In addition to the expenses included above, the Corporation paid to the Province 
interest on advances for direct activities amounting to $3,224,000. 



78 PUBLIC ACCOUNTS, 1992-93 

Eastern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



8. ADMINISTRATION 

Administration expenses for the year ended March 31 are as follows: 



1993 


1992 


$ 


$ 


[thousands] 


892 


847 


127 


179 


54 


55 


10 


23 



Salaries and benefits 
Transportation and communication 
Services 

Supplies and equipment 

L083 1,104 



The Corporation provides pension benefits for all its permanent staff through 
participation in the Public Service Pension Fund, established by the Province of 
Ontario. The Corporation's share of contributions to the Fund during the year was 
$61,800 [1992 - $68,722] and is included in salaries and benefits. This amount 
includes current contributions and additional payments required to cover the 
Corporation's share of the Fund's unfunded liabilities on January 1, 1990. These 
additional payments commenced in 1990 and will continue over forty years. 

The Corporation had nine members on the Board of Directors on March 31, 1993. 
The remuneration of the directors for 1993 totalled $30,075 [1992 - $32,975]. 



9. COMMITMENTS AND CONTINGENCIES 

(a) See Note 4 for information on guarantees. 

(b) Loans committed but not disbursed as at March 31, 1993 amounted to $9.8 
million [1992 - $8.1 million]. 



PUBLIC ACCOUNTS, 1992-93 79 



Auditor's Report 



To the Northern Ontano Development Corporation 

and to the Minister of Economic Development and Trade 



I have audited the balance sheet of the Northern Ontario Development Corporation as at March 31, 
1993 and the statements of operations, investment by the Province of Ontario and cash flows for the year 
then ended. These financial statements are the responsibility of the Northern Ontario Development 
Corporation's management. My responsibility is to express an opinion on these financial statements based 
on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Northern Ontario Development Corporation as at March 31, 1993 and the results of its operations 
and the changes m its financial position for the year then ended in accordance with the accounting policies 
described in note 2 to the financial statements. 



C-^^ /(^^L^ 



Toronto, Ontario Erik Peters, C.A. 

June 18, 1993 Provincial Auditor 



80 



PUBLIC ACCOUNTS, 1992-93 



NORTHERN ONTARIO DEVELOPMENT CORPORATION 



Balance Sheet 




as at March 31, 1993 






1993 1992 




$ $ 




[thousands] 


(note 3] 


60,903 63.642 


(note 5] 


12.795 8.921 




39 31 



ASSETS 

Loans receivable 

Cash and short-term deposits 

Accounts receivable 



Total assets 



73.737 



72.594 



LIABILITIES 

Accounts payable 



-Ontario Development Corporation 
-Northern Ontario Heritage Fund 
-Other 



4,658 

586 

66 



5.310 



4.620 

595 

20 



5.235 



Commitments and contingencies 



[notes 4 and 9] 



INVESTMENT BY THE PROVINCE OF ONTARIO 

Contributed capital, net of distributions 

Advances 

Accumulated net cost of operations 

Due from Province 



[note 5] 



28.524 


26.097 


63.099 


65.284 


(19.499) 


(16.705) 


(3.697) 


(7.317) 



68.427 



67.359 



Total liabilities and investment by the Province 



73.737 



72.594 



See accompanying notes to financial statements 
On behalf of the Board: 




Chair 




Director 



PUBLIC ACCOUNTS, 1992-93 



81 



NORTHERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Operations 
for the year ended March 31 , 1993 



1993 
$ 



1992 
$ 



REVENUE 

Interest on loans 

Interest on short-term deposits 



[note 3] 



[thousands] 



3,625 
589 



3.976 
717 



4.214 



4.693 



EXPENSES 

Credit and investment losses (net of recoveries) 

Loans 

Guarantees 
Interest subsidy payments 



(note 6] 



3.015 


6.994 


1.841 


1.515 


398 


644 


1.754 


1.726 



Administration 


[note 8] 


1 .754 


1.726 






7.008 


10.879 


Net cost of operations 


[note 7] 


2,794 


6.186 



See accompanying notes to financial statements 



82 



PUBLIC ACCOUNTS, 1992-93 



NORTHERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Investment by the Province of Ontario 
for the year ended March 31 , 1993 



Contributed 

capital 

$ 


Accumulated 
net cost 
Advances of operations 
$ $ 


Due from 
Province 

$ 




[thousands] 




26,097 


65,284 (16,705) 


(7,31 


(4,134) 






558 
1,754 
4,249 


(4.249) 
2.064 





Balance, March 31, 1992 

Interest on advances 
Contributions to fund 

Guarantee and other 
program costs 

Administration 
Forgiveness of advances 
New advances, 

net of repayments 
Net cost of operations for 

the year 
Net change in due from Province 



(2,794) 



3,620 



Balance, March 31, 1993 



28,524 



63.099 



(19,499) 



(3,697) 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1992-93 



83 



NORTHERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Cash Flows 
for the year ended March 31 . 1993 



1993 
$ 



1992 
$ 



LENDING, INVESTING AND FINANCIAL 

ASSISTANCE ACTIVITIES 
Loan disbursements 
Loan collections 

Interest collected from borrowers 
Disbursements for guarantees honoured 

and guarantee interest subsidies 



[thousandsl 



(14,218) 

12.698 

3,634 

(2.445) 



(13,637) 
9,344 
3,943 

(2.159) 



Net cash outflow for lending, investing and 
financial assistance activities 



(331 



FINANCING ACTIVITIES 

Interest paid on Provincial advances 

Advances from the Province 

Repayments to the Province 

Cash contributions from the Province for: 

Lending activities 

Administration 
Net receipts from (payments to) the Province for: 

Other agency loans under administration 

Recoveries from borrowers of loan writeoffs 
and guarantees honoured 
Other 





7.404 



(2.509) 



(4.134) 


(4.803) 


10,020 


37.628 


(11,739) 


(25,401) 


1,998 


2,848 


1.754 


1,726 



545 

(80) 
(6.138) 



Net cash inflow from financing activities 



5.303 



6,325 



OPERATING ACTIVITIES 

Interest received on short-term deposits 

Administration costs 

Other 



584 

(1 ,754) 

72 



722 

(1,726) 
836 



Net cash outflow for operating activities 



(1,098) 



(168) 



Increase in cash and short-term deposits 

Cash and short-term deposits, beginning of year 



3.874 
8.921 



3,648 
5.273 



Cash and short-term deposits, end of year 



12.795 



8.921 



See accompanying notes to financial statements 



84 PUBLIC ACCOUNTS, 1992-93 

Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



1. GENERAL 

The Northern Ontario Development Corporation is incorporated under the Development 
Corporations Act and is a corporation without share capital. As an Ontario Crown 
Corporation, the Corporation is exempt from income taxes under Section 149 (l)(d) of 
the Canadian Income Tax Act. 

The Corporation's objective is to encourage and assist in the development and 
diversification of industry in Northern Ontario. The Corporation provides financial 
assistance by making and guaranteeing loans. The Corporation also administers certain 
activities on behalf of other Provincial ministries and agencies. 



2. SIGNIFICANT ACCOUNTING POLICIES 

(a) Transactions with the Province 

The Province's investment in the Corporation is detailed in the Statement of 
Investment by the Province of Ontario. The Province contributes funds to finance 
the lending and financial assistance activities and reimburses the Corporation for 
administrative operating costs. Credit losses are recorded as a reduction in 
advances from the Province and an increase in contributed capital. 

The Province's gross investment is reduced by advances repaid or forgiven, 
interest on funds advanced and recoveries of loan and guarantee losses. 

(b) Loans receivable 

Loans receivable are reported at the amount disbursed plus accrued interest, less 
principal repayments and amounts written off. No provision is made for the 
principal portion of doubtful loans in advance of a loan being partially or fully 
written off. A full provision is made for accrued interest on loans which are 
greater than 150 days in arrears. 

Loans receivable include both loans made directly by the Corporation and loans 
administered for other Provincial ministries and agencies if the Corporation is a 
signatory to the loan agreement. 



PUBLIC ACCOUNTS, 1992-93 85 

Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



(b) Loans receivable (cont'd.) 

In addition to provisions for interest arrears, a loan is considered for write-off 
at the time any of the following circumstances exist: 

i) either principal or interest payments are greater than 180 days in arrears; 

ii) the loan is a restructured loan and principal or interest payments are 
greater than 90 days in arrears; 

iii) the loan previously has been partially written off; or 

iv) at any other time when, in management's view, the loan has suffered an 
impairment in value that is considered other than temporary. 

Loans which meet any of the above criteria are written off unless management 
believes that the Corporation will recover some or all of the outstanding loan 
balance, in which case the loan is written down to the estimated net realizable 
value. 

Loan losses in the Statement of Operations are net of recoveries on loans 
previously written off. 

(c) Revenue recognition 

Interest income is recognized on the accrual basis, except for certain loans 
administered by the Corporation that permit the borrower to defer interest 
payments. For interest-deferred loans, interest that accrues during the 
deferred payment period is recognized in income only when billed. 

(d) Guarantees 

Guarantee expenses are recognized at the date the Corporation honours a 
guarantee. No provision for anticipated guarantee losses is recorded in 
advance of honouring a guarantee. Guarantee losses in the Statement of 
Operations are net of recoveries on guarantees previously honoured. 



86 PUBLIC ACCOUNTS, 1992-93 

Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



(e) Fixed assets 

Fixed assets for the Corporation's own use are expensed on acquisition and 
are inckided in administration expenses. 

(f) Administration expenses 

Administration expenses are reflected on a cash basis which is modified to 
allow for an additional sixteen days to pay for goods and services received 
during the fiscal year just ended. 



3. LOANS RECEIVABLE 

Loans receivable include S20.8 million [1992 - $17.2 million] of loans administered 
on behalf of other Provincial agencies and ministries. 

As at March 31, 1993, the interest earning loans bear fixed-rates ranging from 6% 
to 14.5%. The weighted average interest rate on all loans was 9.1% at March 31, 
1993 [1992 - 10.1%]. 

Loans on which payments were past due by more than 90 days and 180 days 
amounted to $4.3 million and $2.5 million respectively [1992 - $7.5 million and $3.9 
million respectively]. 

As at March 31, 1993, $2.8 million (1992 - $1.1 million) of loans receivable were in 
interest deferral phase. Interest income will not be recognized on such loans until 
payments are received after the deferral period [see Note 2(c)]. 



4. GUARANTEES 

The Corporation guarantees the repayment of certain loans made by private sector 
financial institutions to qualifying Ontario businesses. Normally, no guarantee fees 
are charged to the borrowers or to the Province. Under certain guarantee 
programs, the Corporation guarantees only a portion of loans outstanding. 
Furthermore, if certain of the guarantees are required to be honoured, the funding 
to meet such obligations will be received from other ministries or agencies. At 
March 31, 1993, the Corporation's total contingent liability and commitments under 
guarantees was $51.4 million (1992 - $53.9 million) represented by $43.1 million 



PUBLIC ACCOUNTS, 1992-93 87 

Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 

4. GUARANTEES (Cont'd) 

(1992 - $32.2 million) relating to guarantees for loans advanced and $8.3 million 
(1992 - $21.7 million) relating to guarantee commitments for loans not yet 
advanced. The accounting for guarantee losses is described in note 2(d). 



5. ADVANCES 

Advances from the Province are used to fund loans. The advances have no fixed 
maturity dates and are forgiven by the Province if the relatedloan receivable proves 
uncollectible. 

Included in advances and cash is $7.1 million (1992 - $3.1 million) received from 
Northern Ontario Heritage Fund Corporation CNOHFC). This cash can only be 
used to fund NOHFC loans as directed by the board of directors of NOHFC. 

Certain of the advances relating to specific programs are interest free. At March 
31, 1993, $33.0 million [1992 - $42.3 million] of advances were interest bearing, with 
the balance of $30.1 million [1992 - $23.0 million] being interest free. 



6. CREDIT AND INVESTMENT LOSSES 

Credit and investment losses shown in the Statement of Operations are net of 
recoveries as follows: 

Loans Guarantees 

J $ 

[thousands] 

Writedowns/guarantees honoured 4,562 2,047 

Less recoveries fl,547) (206) 

Net expense - 1993 3,015 1,841 

Net expense - 1992 6,994 L5]5 



88 



PUBLIC ACCOUNTS, 1992-93 



Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



7. ACTIVITIES ADMINISTERED 

The Statement of Operations includes revenue and expenses related to activities 
administered on behalf of other Provincial ministries and agencies. The schedule 
which follows separates the revenue and expenses related to the Corporation's own 
activities and those administered on behalf of others. 



Corporation's own Administered 

Activities Activities Total 

i 1 



Revenue 

Interest on loans 

Interest on short-term deposits 


[thousands] 

3,625 
589 


3,625 
589 




4.214 





4,214 


Expenses 

Credit and Investment losses 

Loans 

Guarantees 
Interest subsidy payments 


3,015 

817 

65 



1,024 

333 


3,015 

1,841 

398 



Administration 

Net cost of operations 



3,897 



1,357 



5,254 
1,754 
7,008 
2,794 



In addition to the expenses included above the Corporation paid to the Province 
interest on advances for direct activities amounting to $4,134,000. 



PUBLIC ACCOUNTS, 1992-93 89 

Northern Ontario Development Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



8. ADMINISTRATION 

Administration expenses for the year ended March 31 are as follows: 

1993 1992 

J $ 

[thousands] 

Salaries and benefits 1,436 1,376 

Transportation and communication 220 226 

Services 69 73 

Supplies and equipment 29 51 

U54 1,726 



The Corporation provides pension benefits for all its permanent staff through 
participation in the Public Service Pension Fund, established by the Province of 
Ontario. The Corporation's share of contributions to the Fund during the year was 
$91,900 [1992 - $109,300] and is included in salaries and benefits. This amount 
includes current contributions and additional payments required to cover the 
Corporation's share of the Fund's unfunded liabilities on January 1, 1990. These 
additional payments commenced in 1990 and will continue over forty years. 

The Corporation had nine members on the Board of Directors on March 31, 1993. 
The remuneration of the directors for 1993 totalled $33,250 [1992 - $35,625]. 



9. COMMITMENTS AND CONTINGENCIES 

(a) See Note 4 for information on guarantees. 

(b) Loans committed but not disbursed as at March 31, 1993 amounted to $18.1 

million [1992 - $12.6 million]. 

(c) A legal action is pending against the Corporation. The plaintiff claims $814,000 
for an alleged breach of a loan contract. The result of this action, which is 
currently before the courts for decision, is undeterminable and accordingly not 
reflected in these financial statements. Any loss arising on this claim will be 
charged to operations and recovered from the Province in the period that a 
settlement is reached. 



90 PUBLIC ACCOUNTS, 1992-93 



Auditor's Report 



To the Innovation Ontario Corporation 

and to the Minister of Economic Development and Trade 



I have audited the balance sheet of the Innovation Ontario Corporation as at March 31, 1993 and the 
statements of operations, investment by the Province of Ontario and cash flows for the year then ended. 
These financial statements are the responsibility of the Innovation Ontario Corporation's management My 
responsibility is to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an. audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Innovation Ontario Corporation as at March 31, 1993 and the results of its operations and the 
changes in its financial position for the year then ended in accordance with the accounting policies 
described in note 2 to the financial statements. 



6-.iVt pfe 



Toronto, Ontario Erik Peters, C.A. 

June 18, 1993 Provincial Auditor 



PUBLIC ACCOUNTS, 1992-93 



91 



INNOVATION ONTARIO CORPORATION 

Balance Sheet 
as at March 31. 1993 



1993 

$ 



1992 







[thousands] 


ASSETS 








Equity and royalty investments 


(note 3] 


27.709 


23.732 


Loans receivable 




974 


638 






28.683 


24,370 


Cash and short-term deposits 




4.465 


3,410 


Accounts receivable 




199 


82 


Total assets 




33.347 


27,862 



Commitments 



[note 5] 



INVESTMENT BY THE PROVINCE OF ONTARIO 
Contributed capital, net of distributions 
Accumulated net cost of operations 
Due from Province 



69,834 


55.079 


(36.199) 


(27.071) 


(288) 


(146) 



Total investment by the Province 



33,347 



27,862 



See accompanying notes to financial statements 
On behalf of the Board: 





Chair 



Director 



vt ^.gvJ 



92 



PUBLIC ACCOUNTS, 1992-93 



INNOVATION ONTARIO CORPORATION 

Statement of Operations 
for the year ended March 31 , 1 993 



1993 


1992 


$ 


$ 


[thousands] 


288 


117 


182 


230 


93 


168 


75 






REVENUE 

Royalty, dividend and loan interest income 

Interest on short-term deposits 

Gain on sale of equity investments 

Sale of technology royalty investments 



638 



515 



EXPENSES 

Provision for loan and investment losses 

Administration 

Technology royalty investments 



[note 4] 



4.144 


3.725 


2.022 


2.201 


3.600 


1.882 



9.766 



7.808 



Net cost of operations 



9.128 



7.293 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1992-93 



93 



INNOVATION ONTARIO CORPORATION 
Statement of Investment by the Province of Ontario 
for the year ended March 31 , 1993 



I 





Accumulated 




Contributed 


net cost 


Due to 


capital 


of operations 


Province 


$ 


$ 


$ 



Balance, March 31, 1992 



55,079 



(27.071) 



(146) 



Contributions to fund 

Investments 

Technology royalty investments 

Administration 
Net cost of operations for 

the year 
Net change in due from Province 



9.133 
3.600 
2.022 



(9.128) 



(142) 



Balance. March 31. 1993 



69,834 



(36,199) 



(288) 



See accompanying notes to financial statements 



94 



PUBLIC ACCOUNTS, 1992-93 



INNOVATION ONTARIO CORPORATION 

Statement of Cash Flows 
for the year ended March 31 , 1993 



1993 

$ 



1992 

$ 



LENDING. INVESTING AND FINANCIAL 

ASSISTANCE ACTIVITIES 
Loan repayments (disbursements) (net) 
Purchase of equity investments 
Proceeds on sale of investments 
Technology royalty investments 
Royalty, dividend and interest income received 



[thousands] 



(714) 

(8.309) 

734 

(3.600) 

184 





(12.198) 

891 

(1.882) 

117 



Net cash outflow for ^ending and investing activities 



(11.705) 



(13.072) 



FINANCING ACTIVITIES 

Cash contributions from the Province for: 

Equity and royalty investments 

Administration 
Other 



12,733 


14,080 


2.022 


2.201 


(142) 


1.558 



Net cash inflow from financing activities 



14.613 



17.839 



OPERATING ACTIVITIES 

Interest received on short-term deposits 

Administration expenses 

Other 



182 


230 


(2.022) 


(2.201) 


(13) 


(33) 



Net cash outflow for operating activities 



(1,853) 



(2.004) 



Increase (decrease) in cash and short-term deposits 
Cash and short-term deposits, beginning of year 



1 .055 
3,410 



2.763 
647 



Cash and short-term deposits, end of year 



4.465 



3,410 



See accompanying notes to financial statements 



PUBLIC ACCOUNTS, 1992-93 95 



Innovation Ontario Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 

1. OPERATIONS OF THE CORPORATION 

Innovation Ontario Corporation was incorporated by regulation under the Development 
Corporations Act on June 26, 1986. As an Ontario Crown Corporation, the 
Corporation is exempt from income taxes under Section 149 1(d) of the Canadian 
Income Tax Act. 

The Corporation was created to stimulate economic development by providing financial 
support and management assistance for high risk start-ups in new technology-based 
industries in Ontario. The financial assistance provided by the Corporation is through 
equity investments or quasi-equity investments such as convertible debentures and 
royalty arrangements. 



SIGNIFICANT ACCOUNTING POLICIES 

(a) Transactions with the Province 

The Province's investment in the Corporation is detailed in the Statement of 
Investment by the Province of Ontario. The Province contributes funds to finance 
the equity investments, technology royalty investments, loan and other program 
expenses and reimburses the Corporation for operating expenses. 

The Province's gross investment is reduced by repayments of contributed capital, 
interest on funds advanced, dividends paid and recoveries of investment losses and 
royalties. 

(b) Equity investments and loans receivable 

Equity investments and loans receivable are recorded at cost less provision for 
losses for those investments and loans that in management's opinion have incurred 
an other than temporary decline in value. The provision is determined by 
management based upon their best estimates from the most current information 
available to them. Establishing the value of an early stage investment, when there 
is no existing market for the shares, is very difficult. As such, if a provision for 
loss is made with respect to a specific investment, the provision would normally 
be for the full cost of the investment. 



96 



PUBLIC ACCOUNTS, 1992-93 



Innovation Ontario Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 



(c) Technology royalty investments 

In specific instances, the Corporation will make an investment using a royalty 
arrangement rather than the purchase of equity. Given the uncertain nature, 
both with respect to timing and magnitude of future royalties, royalty 
investments are expensed as incurred. 

(d) Revenue recognition 

Interest and royalty income is recognized on the accrual basis. Royalty income 
is accrued net of provisions for amounts which are estimated by management 
not to be collectible. 



(e) Fixed assets 

Fixed assets for the Corporation's own use are expensed on acquisition and 
are included in administration expenses. 

(f) Administration expenses 

Administration expenses are recorded on a cash basis which is modified to 
allow for an additional sixteen days to pay for goods and services received 
during the fiscal year just ended. 



3. EQUITY AND ROYALTY INVESTMENTS 



Number of 
investees 



1993 

$ 



1992 

$ 



[thousands] 



Common shares 
Preferred shares 
Technology royalty investments 



118 
32 
92 



19,535 

8,174 





17,473 

6,259 





242 



27,709 



23,732 



The accumulated total disbursements related to technology royalty investments as 
at March 31, 1993 was $9,067,000 [1992 - $5,467,000]. 



PUBLIC ACCOUNTS, 1992-93 97 



Innovation Ontario Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 

4. ADMINISTRATION 



Salaries and benefits 

Transportation and communication 

Services 

Supplies and equipment 



1993 


1992 


$ 


$ 


[thousands] 


1,634 


1,528 


122 


130 


256 


473 


10 


70 



2.022 2,201 



The Corporation provides pension benefits for all its permanent staff through 
participation in the Public Service Pension Fund, established by the Province of 
Ontario. The Corporation's share of contributions to the Fund during the year was 
$1 12,800 [1992 - $1 18,900] representing the total obligation of the Corporation and is 
included in salaries and benefits. This amount includes current contributions and 
additional payments required to cover the Corporation's share of the Fund's unfunded 
liabilities on January 1, 1990. These additional payments will continue over forty 
years. 

The Corporation had ten members on the Board of Directors on March 31, 1993. fhe 
remuneration of the directors for 1993 totalled $38,950 [1992 - $50,718]. 



COMMITMENTS 

Funds committed but not disbursed as at March 31 amounted to: 



1993 1992 



[thousands] 

Equity investments 3,517 1,415 

Technology royalty investments 1.670 200 

5.187 1.615 



98 PUBLIC ACCOUNTS, 1992-93 

Auditor's Report 



To the Farm Income Stabilization Commission of Ontario 
and to the Minister of Agriculture and Food 



I have audited the balance sheet of the Farm Income Stabilization Conmiission of Ontario as at 
March 31, 1993 and the statement of receipts and disbursements for the year then ended. These financial 
statements are the responsibility of the Commission's management. My responsibility is to express an 
opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements arc 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the fmancial 
position of the Commission as at March 31, 1993 and its receipts and disbursements for the year then 
ended in accordance with the accounting policy described in note 2 to the fmancial statements. 



• \ • VxixE^sA.*-*.^ ' 



Toronto, Ontario \j J.F. Otterman, F.C.A. 

June 18, 1993 Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1992-93 



99 



FARM INCOME STABILIZATION COMMISSION OF ONTARIO 



Cash 



Government subsidies (note 1) 



Balance Sheet 
as at March 31, 1993 






Assets 


1993 
($000's) 


1992 

($000's) 




2,261 


23,536 


Liabilities 








2,261 


23,536 



See accompanying notes to financial statements. 



On behalf of the Commission: 



V--^\<^ 



Chairman 



^^^U,c^^ 



Member 



100 PUBLIC ACCOUNTS, 1992-93 

FARM INCOME STABILIZATION COMMISSION OF ONTARIO 

Statement of Receipts and Disbursements 
for the year ended March 31, 1993 



Receipts: 

Subsidies from Province of Ontario (note 1) 
Administrative expenses paid by Province (note 3) 
Interest income 



Disbursements: 

Stabilization payments 

Farmers' enrolment fees withheld (note 1) 

Net stabilization payments 

Repaid to the Province of Ontario 

Adininistrative expenses (note 3) 



Surplus(Def!ciency) of receipts over disbursements 
Cash, beginning of year 



Cash, end of year 



See accompanying notes to financial statements. 



1993 

($000's) 


1992 
($000's) 


138 
17$ 


17,500 

2,149 

327 


316 


19.97^ 


18,178 
(225) 
17,953 
3,500 

m 


15,644 

(5.215) 

10,429 

2,149 


21.5(^1 


12.578 


(21,275) 
23.53(5 


7,398 
10,138 


2,261 


23.536 



PUBLIC ACCOUNTS, 1992-93 101 

FARM INCOME STABILIZATION COMMISSION OF ONTARIO 

Notes to Financial Statements 
March 31, 1993 

1. FARM INCOME STABILIZATION PLANS 

By regulation under the Farm Income Stabilization Act, Ontario has voluntary farm income stabilization 
plans for the following commodities: grain (com, soybeans, spring wheat, winter wheat, barley, oats, and 
canola), and fresh market potatoes. These voluntary plans are designed to stabilize the income of Ontario 
farmers in periods of low market prices. 

Stabilization support payments are also made by the Federal Government. Federal stabilization support 
payments are made for the difference between the current market price and 90 per cent of the five-year 
average market price as adjusted for cash costs of production. The Provincial plan supplements the Federal 
plan on the same basis, and pays the difference between 90 and 95 per cent. In the past, one-third of the cost 
of the provincial benefit was borne by the farmer as an enrolment fee, with the remaining two-thirds made as 
stabilization support payments. The farmer's one-third enrolment fee was normally withheld from the 
stabilization support payment. 

For the 1990 crop year, the provincial government did not require the normal one-third enrolment fee to be 
withheld from grain crop stabilization payments. However, during fiscal 1992, all grain crop payments were 
made prior to the government's decision to waive the 1990 enrolment fee and therefore the normal one-third 
fee was withheld. This was adjusted for in the fiscal 1993 stabilization payments to the grain producers. 

The federal-provincial Market Revenue Program has replaced the grain stabilisation plans of the farm 
income stabilization program for the 1991 and subsequent crop years. Obligations of the Commission 
relating to 1990 and prior crop years for grain, and 1991 aiid prior crop years for fresh market potatoes will 
continue to be honoured. 

2. SIGNIFICANT ACCOUNTING POLICY 

The financial statements have been prepared by management using the modified cash basis of accounting. 
Under this modified cash basis, revenue is recorded when received and expenses are recorded when paid, 
except at the fiscal year end when an additional 30 days are allowed to record both payments for goods and 
services and to record receipt or repayment of government subsidies pertaining to the fiscal year just ended. 

3. ADMINISTRATIVE EXPENSES 

Salaries, benefits and other administrative expenses of the Commission are absorbed by the Ministry of 
Agriculture and Food and are included in the statement of receipts and disbursements. While significzmt 
payments were made in early fiscal 1993, virtuzilly all of the related administrative work was undertaken late 
in fiscal 1992. 

4. REMUNERATION OF APPOINTEES 

Total remuneration of the members of the Commission was $584 during the 1993 fiscal year (1992 - 
$3,661). 



102 PUBLIC ACCOUNTS, 1992-93 

Auditor* s Report 



To the Interim Waste Authority Ltd. and to the 
Minister of Environment and Energy 



I have audited the statements of financial position of the Interim Waste Authority Ltd. as at March 
31, 1993 and the statements of expenses and changes in financial position for the year then ended. These 
financial statements are the responsibility of the Authority's management. My responsibility is to express 
an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Authority as at March 31, 1993 and the results of its operations for the year then ended in 
accordance with generally accepted accounting principles. 



{^■^i^ /iM>^ 



Toronto, Ontario Erik Peters, C.A. 

June 4, 1993 Provincial Auditor 



PUBLIC ACCOUNTS, 1992-93 



103 



Interim Waste Authority Ltd. 

Statements of Financial Position 

as at March 31, 1993 and 1992 



ASSETS 



1992/93 

$ 



1991/92 

$ 



Current Assets 

Cash on Hand and in Bank 

Current Portion of Prepaid Expenses (note 3) 



Prepaid Expenses (note 3) 
Fixed Assets (note 4) 



281,388 
189356 
470,944 


10 
256,402 
256,412 


114,060 


232,000 


153,128 


146,030 


738,132 


634,442 



LIABILITIES, SHARE CAPTTAL AND ACCUMULATED COSTS OF DEVELOPMENT 



Current Liabilities 

Accounts Payable and Accrued Liabilities 
Long Term Liabilities 

Amounts Due to the Province of Ontario (note 6) 

Share Capital and Accumulated Costs of 
Development 



2,580,323 



33,146,924 



1,937,648 



8,646,330 



Share Capital - 

Authorized and Issued - 10 Common Shares 


10 


10 


Accumulated Costs of Development 


(34,989,125) 


(9,949346) 




738,132 


634,442 



The accompanying notes to financial statements are an integral part of these statements. 
Approved on behalf of the Board: 




Chair 




General Manager 



104 



PUBLIC ACCOUNTS, 1992-93 



Interim Waste Authority Ltd. 

Statements of Expenses 

for the Year Ended March 31, 1993 and for the Period from 
May 10, 1991 (date of incorporation) to March 31, 1992 





1992/93 

$ 


1991/92 
$ 


Operating Expenses 






Technical Consulting Fees 
Public Consultation Costs 
On-site Hydrogeological 

Examination Costs 
Participant Funding Costs 
Legal Fees 
Project Insurance Costs 


13,454,955 
4,259,725 

2315,278 
165,500 
212,152 
165,399 21.073.009 


6,078,101 
1,811,535 

222,505 
92.061 8.204.202 



Administration Expenses (note 7) 



Salaries and Benefits 


1,503,277 




1,290,589 


Transportation and Communication 


137,643 




53,219 


Services 


825,631 




335,762 


Supplies and Equipment 


29,033 




41,149 


Depreciation 


48,150 




24,625 


Accrued Interest on Loan 


1,422,836 


3.966.570 


— 


Accumulated Costs of Development, 




during the year 




25,039,579 





Accumulated Costs of Development, 
beginning of year 

Accumulated Costs of Development, 
end of year 



9.949346 



34,989,125 



1,745.344 
9.949346 

9,949346 



The accompanying notes to financial statements are an integral part of these statements. 



PUBLIC ACCOUNTS, 1992-93 



105 



Interim Waste Authority Ltd. 

Statements of Changes in Financial Position 

for the Year Ended March 31, 1993 and for the Period from 
May 10, 1991 (date of incorporation) to March 31, 1992 



CASH PROVIDED BY (USED IN) 



1992/93 

$ 



1991/92 

$ 



Operations 

Total Expenses 

Item Not Affecting Cash - Depreciation 

Changes in Non-cash Working Capital Items 



Investing 

Additions to Fixed Assets 

Financing 

Loans from the Province of Ontario 
Increase in Cash 

Cash 



(25,039^79) 
48,150 



(24,163,968 ) 



( 55,248) 



24300^94 
281,378 



(9,949,546) 

24,625 

1,449,256 

(8,475,665) 



( 170,655) 



8,646,330 
10 



Beginning of Year 
End of Year 



10 



281,388 



10 



The accompanying notes to financial statements are an integral part of these statements. 



106 PUBLIC ACCOUNTS, 1992-93 

Interim Waste Authority Ltd. 

Notes to Financial Statements 

March 31, 1993 and 1992 



1. Purpose of the Corporation 

The Interim Waste Authority Ltd. C'the Corporation"), incorporated under the Ontario Business 
Corporations Act on May 10, 1991, was established to search for, select and establish three solid 
waste landfill sites to meet the needs of the Regional Municipalities of Peel, Durham and the 
Regional Municipality of York and the Municipality of Metropolitan Toronto. 

The sole shareholder is the Minister responsible for the Interim Waste Authority Ltd. All funding 
is currently provided by the Province of Ontario. 

The Corporation is currently in the development stage and has incurred costs in connection with 
the search for landfill sites. The Corporation is ultimately expected to generate revenues through 
the operation or disposition of the landfill sites. 

2. Significant Accounting Policies 

Basis of Accounting and Presentation 

These financial statements have been prepared by management in accordance with generally 
accepted accounting principles. 

Fixed Assets 

Fixed assets are recorded at cost and are depreciated on a declining-balance basis, over their 
estimated useful lives, as follows: 

Motor Vehicles -30% per annimi 

Office Equipment -30% per aimum 

Office Furniture -20% per annum 

Leasehold -Straight line over the life of the lease 

Depredation is provided for half a year on fixed asset additions during the year. 

3. Prepaid Expenses 

Prepaid expenses include prepaid premiums for general liability and errors and omission 
insurance coverage relating to the consulting companies engaged on the various projects 
undertaken by the Corporation. All these policies are for three years. 



PUBLIC ACCOUNTS, 1992-93 



107 



INTERIM WASTE AUTHORITY LTD. 



4. Fixed Assets 


1993 
Cost 


1993 
Accumulated 
Depreciation 


1993 

Net Book 

Value 


1992 

Net Book 

Value 


Motor Vehicles 
Office Equipment 
Office Furniture 
Leasehold Improvements 


7,560 

152,527 

48,605 

17,211 


$ 

3,062 

59,506 

8,363 

1,844 


$ 

4,498 
93,021 
40,242 
15367 


$ 

6,426 

122,090 

17,514 




225,903 


72,775 


153,128 


146,030 



5. 



Lease Commitments 



Future minimum operating lease payments are as follows: 



1994 


$339,547 


1995 


259,666 


1996 


83,200 


1997 


41,600 


1998 and thereafter 


_ 




$724,013 



6. Amounts Due to the Province of Ontario 

The amounts due to the Province bear interest at the Province of Ontario's five-year borrowing 
rate, ranging from 6.96% to 9.27%, commencing March 31, 1992. 

r 

Amounts owing, including principal and interest, are repayable from expected future revenues to 
be generated from the operation or disposition of the landfill sites. The full amount is to be 
repaid by March 31, 1997, unless renegotiated by that date. 

A modified cash basis of accounting used in the public accounts of the Province of Ontario allows 
for an additional thirty days to pay for debts incurred during the fiscal year just ended ("the Cash 
Basis"). Had the Corporation followed the Cash Basis, the amount reflected as due to the 
Province of Ontario would have been $33,162,791 ($9,339,330 in 1992). The difference of $15^67 
is the net result of $1,438,703 (1992 - $693,000) included in Accounts Payable and Accrued 
Liabilities, and $1,422,836 (1992 - Nil) of Accrued Interest Expense included in Due to the 
Province of Oitario. 



7. Related Party Transactions 

The Corporation receives accounting and other services from certain Province of Ontario 
ministries. In addition, the majority of employees of the Corporation have been seconded from 
other ministries on a temporary basis. Included in the Corporation's expenses are amounts paid 
for these services, which approximate the actual costs to the various ministries. 



108 PUBLIC ACCOUNTS, 1992-93 



INTERIM WASTE AUTHORITY LTD. 



8. Contingencies 

The Corporation is currently involved in a number of legal actions. Management is confident that 
the resolution of these actions will have little, if any, adverse effects on the Corporation's financial 
position. 



PUBLIC ACCOUNTS, 1992-93 109 



Auditor* s Report 



To the Liquor Control Board of Ontario and 

to the Minister of Consumer and Commercial Relations 



I have audited the balance sheet of the Liquor Control Board of Ontario as at March 31, 1993 and 
the statement of income and retained income for the year then ended. These financial statements are the 
responsibility of the Board's management. My responsibility is to express an opinion on these financial 
statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Board as at March 31, 1993 and the results of its operations for the year then ended in accordance 
with the accounting policy described in note 1 to the financial statements. 



Toronto, Ontario Erik Peters, C.A. 

July 16, 1993 Provincial Auditor 



10 



PUBLIC ACCOUNTS, 1992-93 



LIQUOR CONTROL BOARD OF ONTARIO 

Balance Sheet 
as at March 31, 1993 



1993 

($000's) 



1992 

($000's) 



Assets 



Current 

Cash and short-term investments 
Accounts receivable, trade and others 
Inventories, at cost 
Prepaid expenses 



26,747 

4,036 

160,413 

1J59 

192,955 



36,218 

3,540 

165,525 

1.372 

207,155 



Liabilities and Retained Income 



Current 

Accounts payable and accrued liabilities 

Retained income 



104,789 


118,212 


85,166 


38,943 


192,955 


207,155 



See accompanying notes to financial statements. 



Approved: 




Vice President "^ 
Finance and Administration 



PUBLIC ACCOUNTS, 1992-93 



111 



LIQUOR CONTROL BOARD OF ONTARIO 

Statement of Income and Retained Income 
year ended March 31, 1993 



Sales and other income 

Costs and expenses 

Cost of sales 

Retail stores and marketing 

Administration 

Warehousing and distribution 

Fixed assets 



Net income for the year 

Retained income, beginning of year 



Deduct payments to the Treasurer of Ontario 
on account of net income 

Retained income, end of year 



1993 
(SOOO's) 


1992 

(SOOO's) 


1,786,479 


1,833,386 


848,814 

229,032 

45,115 

28,220 

21,075 


861,164 

225,540 

43,928 

27.592 

25.754 


1,172,256 


1,183,978 


614,223 


649,408 


38,943 


114,535 



703,166 



615.000 
88,166 



763,943 



675.000 
88,943 



See accompanying notes to financial statements. 



112 PUBLIC ACCOUNTS, 1992-93 

LIQUOR CONTROL BOARD OF ONTARIO 

Notes to Financial Statements 
March 31, 1993 

1. SIGNIFICANT ACCOUNTING POLICY 

The Board's financial statements are prepared in accordance with generally accepted accounting principles 
except for fixed assets which are written off to operations at the time of acquisition. 

2. INSURANCE 

The Board follows the policy of self-insuring its store assets for theft and for property damage such as fire, 
water or vandalism. All other material assets are insured by insurance companies. 

3. LEASE COMMITMENTS 

The Board is committed under operating leases on leased premises with future minimum rental payments due 

as follows: 

($000's) 



1994 


21,968 


1995 


16,613 


1996 


13,819 


1997 


10,497 


1998 


6,640 


Thereafter 


11,282 




80,819 



4. PENSION PLAN 

The Board provides pension benefits for its permanent employees through participation in the Public Service 
Pension Fund established by the Province of Ontario. The Board's share of contributions to the Fund during 
the year was $16,046,620 (1992 - $15,207,196). This amount includes current contributions and additional 
payments required to cover the Board's share of the Fund's unfunded liability on January 1, 1990. These 
additional payments will continue over the next 37 years. 

5. CONTINGENT LIABILITY 

Major airiines have taken legal action against the Board contesting the Board's right to collect mark-up on 
any liquor which is imported into Ontario by the airlines. The outcome of this action and the amounts 
involved are not determinable. Judgment, if any, against the Board will be accounted for as a prior period 
adjustment in the year the claim is resolved. 



PUBLIC ACCOUNTS, 1992-93 



113 



NIAGARA PARKS COMMISSION 



Auditor's Report 

for the year ended October 31 , 



1992 



Rapport des verificateurs 

pour I'exercice se terminant le 31 octobre 1992 



To The Niagara Parks Commission and To the 
Minister of Culture, Tourism and Recreation 



A I'attentlon de la Commission des pares du 
Niagara et du ministre du Tourisme et des 
Loisirs 



I have audited the balance sheet of The 
Niagara Parks Commission as at October 31, 
1 992 and the statments of equity, operations and 
cash flows for the year then ended. These 
financial statements are the responsibility of the 
Commission's management. My responsiblity is 
to express an opinion on these financial 
statements based on my audit. 

I conducted my audit in accordance with 
generally accepted auditing standards. Those 
standards require that I plan and perform an audit 
to obtain reasonable assurance whether the 
financial statements are free of material 
misstatement. An audit includes examining, on a 
test basis, evidence supporting the amounts and 
disclosures in the financial statements. An audit 
also includes assessing the accounting principles 
used and significant estimates made by 
management, as well as evaluating the overall 
financial statement presentation. 

In my opinion, these financial statements 
present fairly, in all material respects, the 
financial position of the Commission as at 
October 31 , 1992 and the results of its operations 
and the changes in its financial postion for the 
year then ended in accordance with generally 
accepted accounting principles. 



J'ai verifie le bilan de la Commission des 
pares du Niagara en date du 31 octobre 1992, de 
meme que I'etat des changements de la situafion 
financiere pour I'annee se terminant k cette date. 
Ces etats financiers sont la resonsabilit6 de la 
direction de la Commission. II m'incombe 
d'exprimer mon avis fonde sur notre verification 
desdits etats financiers. 

J'ai effectue la verification selon les principes 
comptables generalement admis. Ces principes 
exigent que je precede ^ la verification afin de 
m'assurer que ces etats financiers sont libres de 
toute erreur importante. Une telle verification 
comprend I'etude, par echantlllonnage, de 
I'evidence a I'appui des revelations et montants 
inclus dans les etats financiers. La verification 
comporte egalement revaluation des principes 
comptables utilises et des estimations 
importantes faites par la direction, de meme que 
revaluation de la presentation globate des etats. 

Je suiS d'avis que les etats financiers ci-lndus 
represented equitablement la position financiere 
de la Commission en date du 31 octobre 1992; de 
meme que les resultats de ses exploitations et les 
changements dans sa position financiere pour 
I'exercice fiscal se terminant alors, et qu'ils sont 
conformes aux principes comptables 
generalement admis. 



w:fct3w^.^^ 



Toronto, Ontario ( 
January 19, 1993 



J.F. Otterman, F.C.A. 
Assistant Provincial Auditor 



Toronto (Ontario)( 
19 Janvier 1993 



J.F. Otterman. F.C.A. 
Adjoint au verifcateur 
provincial 



114 



PUBLIC ACCOUNTS, 1992-93 



Statement 1 

BALANCE SHEET 

October 31. 1992 



NIAGARA PARKS COMMISSION 



Expose 1 



BILAN EN DATE 

du 31 octobre 1992 





1992 
$ 


1991 

$ 




Assets 






Actif 


Current Assets 






Actif disponible 


Cash 


1,032,792 


637.298 


Caisses et banques 


Temporary investments 






Investissements temporaires 


- at cost which approximates 






- d un cout proche de celui de 


market value 


5,000 


5.000 


la valeur estim^e en argent 


Accounts Receivable 






Comptes recevables 


Land Rent 


1,346,802 


1.428.361 


Location de terrain 


Sundry 


519,974 


641 .654 


Divers 


Inventories 






Inventaires 


Saleable merchandise 


1,942,168 


2,495.452 


Marchandises vendables 


Maintenance and other supplies 


464,609 


479.573 


Entretien et autres foumitures 


Prepaid expenses 


95,182 


136.705 


Depenses payees d'avance 




5.406,527 


5,824.043 




Fixed Assets - note 2 


75,203,557 


79,109.632 


Immobilisation- note 2 




80,610,084 


84.933.675 




Liabilities and Equity 






Passif 


Current Liabilities 






Passlf 


Bank Loan - note 3 


1,000,000 


8.000.000 


Emprunt bancaire - note 3 


Accounts payable 


2.467,027 


2.499,448 


Comptes payables 


Accrued payroll 


1,823,926 


1,135.206 


Salaires accumules 




5,290,953 


11.634.654 




Equity (Statement 2) 


75,319,131 


73.299.021 


Fonds (Expose 2) 




80,610,084 


84.933.675 





See accompanying notes and supporting schedule. Voir notes accompagnant les etats financiers. 

On behalf of the Commission: Au nom de la Commission: 




Chairman 
President 




Vice-Chairman 
Vice-presiderit 



PUBLIC ACCOUNTS, 1992-93 



115 



NIAGARA PARKS COMMISSION 



Statement 2 



Expos6 2 



STATEMENT OF EQUITY 

for the year ended October 31, 1992 



ETAT DES FONDS 

pour I'exercice se terminant le 31 octobre 1992 





1992 
$ 


1991 
$ 




Equity, Beginning of Year 
Net Income for the Year 


73,299,021 
2,020,110 


72,820.605 
478,416 


Soide - en debut d'ann^e 
Revenus nets pour I'ann^e 


- (Statement 3) 






- (Expose 3) 


Equity, End of Year 


75,319,131 


73,299,021 


Sotde - en fin d'exercice 





See accompanying notes and supporting schedule. 



Voir notes accompagnant les 6tats financiers. 



116 



PUBLIC ACCOUNTS, 1992-93 



NIAGARA PARKS COMMISSION 



Statement 3 



Expose 3 



STATEMENT OF OPERATIONS 

for the year ended October 31. 1992 



ETAT DES EXPLOITATIONS 

pour I'exercice se terminant le 31 octobre 1992 





1992 
$ 


1991 

$ 




Income 






Revenus 


Land Rent 


4,565.424 


4,458,390 


Location des terrains 


Commissions, rentals and fees 


1,402,649 


1.357,286 


Commissions, bails et honoraires 


Net income from gift shops, 








restaurants and attractions. 






Revenus nets des boutiques de 


exclusive of any portion of the 






souvenirs, restaurants et attractions. 


administrative overtiead of the 






excluant toute partie des frais 


Commission 






g6neraux d'administration de la 


- Schedule 1 


11,893,706 


10.861,160 


Commission - Annexe 1 


Sundry income 


32,637 


34,501 


Revenus divers 


Premium on United States 






Prime sur les devises am6ricaine$ - 


funds - net 


495,805 


400,379 


net 


Interest 


32,941 


74.395 


Interets 




18,423,162 


17.186.111 




Expenses 






D^penses 


Maintenance expenses 


10,256,932 


10.854.031 


Frais d'entretien 


Administrative and general 








expenses 


2,878,002 


2.964,392 


Frais administratifs et g^n^raux 


Advertising and public relations 


324.958 


439.640 


Publicite et relations publiques 


Bank charges and interest 


30,182 


30.141 


Frais bancaires et int6rets 


Loan interest 


638,547 


704.905 


Interet sur emprunt 


Profit or loss on disposal of fixed 






Pertes sur la liquidation 


assets- net 


(13,182) 


59,887 


d'immobilisations 




14,115,439 


15,052,996 




Net Income for the Year before 








Depreciation of Non-Income 






Revenus nets pour I'exercice 


Producing Assets and 






avant ramortissemenf sur les 


Unusual Item 


4,307,723 


2,133.115 


actifs (non-productifs) 


Depreciation of Non-Income 






Amortissement sur les actifs 


Producing Assets 


1,787,613 


1.654,699 


(non-productifs) 


Net Income before Unusual Item 


2,520,110 


478.416 




Unusual Item - note 4 


500,000 






Net Income for the Year 


2,020,110 


478.416 


Revenus nets pour I'exercice 



See accompanying notes and supporting schedule. 



Voir notes accompagnant les etats financiers. 



PUBLIC ACCOUNTS, 1992-93 



117 



NIAGARA PARKS COMMISSION 



Statement 4 



Expose 4 



STATEMENT OF CASH FLOWS 

for the year ended October 31, 1992 



ETAT DE L'ENCAISSE 

pour I'exercice se terminant le 31 octobre 1992 





1992 
$ 


1991 
$ 




Operating Activities 






Activites d'exploitation 


Net income for the year 


2,020,110 


478,416 


Revenue net pour I'exercice 


Charges against income not 
requiring an outlay of funds 






Charges centre le revenu 
n'exigeant aucun frais 


- Depreciation 


3,899,159 


3.644.234 


- amortissement 


- Profit (Loss) on disposal of 
fixed assets - net 


(13,182) 


59,887 


- perte sur liquidation 
d'immobilisations - net 


- Unusual item - note 4 


500,000 




- Element particulier - note 4 




6,406,087 


4,182,537 




Net change in non-cash 
working capital balances related 
to operations 


1,469,309 


(1.496.888) 


Changement net sur les balances 
de fonds de roulement se rapportant 
aux exploitations 


Funds provided by operating 
activities 


7,875,396 


2,685.649 


Fonds des activites 


investing Activities 






Investissements 


Purchase of fixed assets 


(500,552) 


(13.106.816) 


Achat d'immobilisations 


Proceeds on sale of 






Produits sur la vente 


fixed assets 


20,650 


29.073 


d'immobilisations 


Funds used by investing activities 


(479,902) 


(13.077,743) 


Fonds utilises 


Increase (Decrease) in Cash 
Position 


7,395,494 


(10.392.094) 


Diminution de capital 


Cash Position, Beginning of Year 


(7,357,702) 


3.034.392 


Capital, en debut d'exercice 


Cash Position, End of Year 


37,792 


(7,357,702) 


Capital, en fin d'exercice 


Cash Position 






Capital 


Cash 


1,032,792 


637,298 


Comptant 


Temporary investments 


5,000 


5.000 


Investissements temporaires 


Bank Loan 


(1,000,000) 


(8.000.000) 


Dette bancaire 




37.792 


(7.357.702) 





See accompanying notes and supporting schedule. 



Voir notes accompagnant les etats financiers. 



118 



PUBLIC ACCOUNTS, 1992-93 



NIAGARA PARKS COMMISSION 



Schedule 1 

GIFT SHOPS, RESTAURANTS 

ATTRACTIONS 

Schedule of Operations 

for the year ended October 31. 1992 



AND 



Annexe 1 

BOUTIQUES DE SOUVENIRS, 

RESTAURANTS ET ATTRACTIONS 

Etat des exploitations 

pour I'exercice se terminant le 31 octobre 1992 





1992 
$ 


1991 
$ 




Income 






Revenus 


Souvenirs, china and 






Souvenirs, porcelaines et 


postcards 


14.375.990 


14.251,419 


cartes postales 


Food and refreshments 


10.216.565 


9.945,818 


Nourriture et rafraichissements 


Beer, liquor and wine 


1,333,511 


1,285,847 


Biere, spiritueux et vin 


Confectionery and tobacco 


956.032 


897,156 


Friandises et tabac 


Fares and admissions 


10,607,632 


10,253.133 


Billets d'autobus et d'entr^e 


Rentals 


599,322 


587.454 


Locations 


Sundry 


754.441 


908,368 


Divers 




38.843.493 


38,129,195 










Cout des marchandises 


Cost of Goods Sold 






vendues 


Souvenirs, china 






Souvenirs, porcelaines et cartes 


and post cards 


6,293.650 


6.480.040 


postales 


Food and refreshments 


2.748.889 


2.637.659 


Nourriture et rafraichissement 


Beer, liquor and wine 


347.440 


368.416 


Biere. spiritueux et vin 


Confectionery and tobacco 


448.256 


434.208 


Friandises et tabac 


Sundry 


175,065 


175.804 


Divers 




10,013.300 


10.096.127 




Gross Profit 


28,830,193 


28.033.068 


Profits bruts 


Operating Expenses 






Frais d'exploitation 


Salaries and wages 


7.623.054 


7.882.415 


Salaires et traitements 


Employee benefits 


1.414.854 


1,360,779 


Avantages sociaux 


Advertising 


429.114 


398,673 


Publicite 


Fuel, power, water 






CartDurant. 6lectricit6. eau et 


and laundry 


753.778 


624,459 


buanderie 


General expenses 


1,374,796 


1,668,379 


Depenses generates 


Maintenance of buildings. 






Entretien des batiments. equipement 


equipment and vehicles 


1,390,671 


1.272.329 


et vehicules 


Maintenance of grounds 


422,172 


437.378 


Entretien des terrains 


Grants in lieu of municipal taxes 


784,126 


790.848 


Octrois au lieu de taxes municipales 


Distribution centre expense 


632,376 


747.113 


Depenses du centre de distribution 




14,824,941 


15.182.373 




Net Income before 






Revenus nets avant 


Depreciation 


14,005.252 


12.850.695 


I'amortissement 


Depreciation of Income 






Amortissement des avoirs 


Producing Assets 


2,111,546 


1,989.535 


productifs 


Net Income exclusive of any 






Revenus nets excluant toute partie 


portion of the Administrative 






des depenses g^n^rales 


Overhead of the Commission 


11,893.706 


10.861 ;1 60 


d'administration de la Commission 



See accompanying notes and supporting schedule. 



Voir notes accompagnant les 6tats financiers. 



PUBLIC ACCOUNTS, 1992-93 



119 



NIAGARA PARKS COMMISSION 



NOTES TO 

FINANCIAL STATEMENTS 

for the year ended October 31. 1992 



NOTES ACCOMPAGNANT 
LES ETATS FINANCIERS 

de I'exercice se terminant le 31 octobre 1992 



1. Significant Accounting Policies 



1. Objectifs des pratiques comptabfes 



Basis of Accounting 

The financial statements of the Commission are the 
representations of management prepared in 
accordance with generally accepted accounting 
principles in Canada, consistently applied. Because a 
precise detennination of many assets and liabilities is 
dependant on future events, the preparation of 
periodic financial statements necessarily involves the 
use of estimates and approximations. These have 
been made using careful judgment in the light of 
available information. The financial statements have, 
in management's opinion, been property prepared 
within reasonable limits of materiality and within the 
frameworic of the accounting policies summarized 
below: 
inventories 

Inventories of saleable merchandise are valued at the 
lower of cost (first-in, first-out) and net realizable 
value. 

Fixed Assets 

All fixed asset^^are recorded at cost. Depreciation has 
been recorded on the straight-line method, using rates 
from 2 to 20 per cent for buildings, roadways and 
structures, 10 to 25 per cent for equipment and 
furnishings and from 8 to 40 per cent for vehicles. 



Buts de I'exercice comptable 

Les etats financiers de la Commission sont la 
representation de la gestion de I'organisme, 
prepares selon les m^thodes comptables 
g^neralement admises au Canada, et appliqu^es 
rigoureusement. Puisque, dans bien des cas, 
I'etalissement de I'actif et du passif repose sur 
des projections, la preparation des etats 
financiers implique n^essairement le recours ^ 
des estimations et ^ des approximations. Dans 
tous les cas, elles ont et6 effectuees avec 
diligence ^ partir des donn^es disponibles. Selon 
I'avis de la direction, les etats financiers ont 6t6 
soigneusement prepares et ce, en confonmite 
avec un cadre de travail stricte dont les politiques 
comptables sont resumees ci-apres: 

Inventaires 

La valeur de I'inventaire des marchandises 
vendables est etablie aux couts les plus bas 
(entre le premier, le premier a sortir) et de la 
valeur nette realisable. 

Immobilisations 

Toutes les immobilisations sont enregistrees au 
prix coutant. L'amortissement a ete calcule 
suivant la methode par annuit6s constantes, 
utilisant des taux de 2 ^ 20% pour les batiments, 
les routes et structures, de 10 ^ 25% pour 
Tequipement et foumitures, et de 8 a 40% pour 
ivehicules. 



2. Fixed Assets 



2. immobilisations 



Cost 
Cout 



Accumulated 

Depreciation 

Amortissement 

accumule 



Net Book Value 



Valeur comptable nette 



1992 
$ 



1991 
$ 



Land 

Buildings, roadways 

and structures 

Equipment and 

fumishings 

Vehicles 

Capital works in 
progress 



5,793,321 

83,302,109 

9,915,110 
7.212.163 



21.119,622 

5.778,051 
4.151.389 



5.793.321 5,793,321 

62,182,487 64,858,065 

4,137,059 4.867.532 

3.060.774 3.590.714 



106.222.703 31.049.062 75,173,641 79,109.632 

29.916 29.916 



Terrains 

Edifices, routes et 
structures 
Equipement et 
foumitures 
Vehicles 

Constructions en 
cours 



106,252,619 



31.049.062 



75,203,557 79,109,632 



120 



PUBLIC ACCOUNTS, 1992-93 



NIAGARA PARKS COMMISSION 



NOTES TO 

FINANCIAL STATEMENTS 

for the year ended October 31. 1992 



NOTES ACCOMPAGNANT 
LES ETATS FINANCIERS 

de I'exercice se terminant le 31 octobre 1992 



3. Bank Loan 



3. Emprunt bancaire 



The bank loan is secured by the guarantee of the 
Province of Ontario to a maximum principal 
amount of $12,000,000, requires monthly 
payments of interest only at the bank's prime rate 
minus 1/8% and is due on demand. 



L'emprunt est nanti par la garantie de la province 
d'Ontario jusqu'au montant principal maximal de 
12 000 000$. II ne requiert que le paiement des 
interets mensuels au taux de base de la banque, 
moins 1/8%, et il est payable surdemande. 



4. Unusual Item 



4. Element particulier 



During the year the Commission reduced the 
carrying value of certain structures to property 
reflect net realizable value. 



Durant I'ann^e, la Commission a r^duit la valeur 
de certaines constructions afin de mieux refl6ter 
la valeur nette realisable. 



5. Pension Plan 



5. Regime de retraite 



The Commission provides pension benefits for all 
its full-time employees through participation in the 
Public Service Pension Fund established by the 
Province of Ontario. The Commission's share of 
contributions to the Public Service Pension Fund 
for the year was $1,094,504 (1991 - $1,021,381) 
and is included in administrative and general 
expenses in the Statement of Operations. This 
amount includes current contributions and 
additional payments required to cover the 
Commission's share of the fund's estimated 
unfunded liabilities on January 1, 1990. These 
additional payments will continue over the next 38 
years. 



La Commission offre des prestations de pension k 
tous ses employes permanents grace a sa 
participation au Fonds de retraite des fonctionnaires 
etabli par la province de I'Ontario. La part des 
contributions versees a ce fonds par la Commission 
au cours de I'ann^e s'elevait d 1 094 504$ (1991 - 1 
021 381$). Cette part est incluse dans les frais 
administratifs et generaux indiques dans I'etat des 
resultats d'exploitation. Ce montant comprend les 
cotisatlons regulieres et les versements additionnels 
qui sent necessaires pour couvrir la part de la 
Commission a la dette estimative non-provisonnee 
du fonds au ler Janvier 1990. Ce versements 
addltlonels devront etre effectues au cours des 38 
prochalnes annees. 



6. Remuneration of Appointees 



6. Remuneration des membres 



The remuneration of the members of the 
Commission for the year was $40,600 (1991 - 
$34,645). 



La remuneration totale des membres de la 
Commission s'elevait ^ 40 600$ (1991 - 34 645$). 



7. Surplus Funds 



7. Surplus 



Pursuant to Section 16(2) of the Niagara Parks Act 
any surplus moneys shall, on the order of the 
Lieutenant Govemor in Council, be paid to the 
Treasurer of Ontario and shall form part of the 
Consolidated Revenue Fund. 



Confonmement a I'artlcle 15(2) de la Loi sur les 
pares du Niagara, tout surplus, sur I'ordre du 
lieutenant-gouvemeur en conseil. sera vers6 au 
Tresorier de I'Ontario et fera partie du Fonds du 
revenu consolide. 



PUBLIC ACCOUNTS, 1992-93 121 



Auditor's Report 



To the Ontario Aerospace Corporation and 

to the Minister of Economic Development and Trade 



I have audited the balance sheet of the Ontario Aerospace Corporation as at March 31, 1993 and the 
statement of operations for the year then ended. These financial statements are the responsibility of the 
Corporation's management. My responsibility is to express an opinion on these financial statements based 
on my audit 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Corporation as at March 31, 1993 and the results of its operations for the year then ended in 
accordance with generally accepted accounting principles. 



/^ [k^ 



Toronto, Ontario Erik Peters, C.A. 

July 14, 1993 Provincial Auditor 



122 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO AEROSPACE CORPORATION 

Balance Sheet 

as at March 31, 1993 

(with comparative figures as at March 31, 1992 - Note 8) 



Assets 



Receivable from the Province of Ontario 
Investment in de Havilland Holdings Idc. (Note 2) 



Liabilities 



Payable to de Havilland Inc. (Note 4) 
Payable to the Province of Ontario (Note 3) 
Loan firom the Province of Ontario (Note 3) 



1993 
$ 


1992 
$ 


6.930,652 


— 


49.000.000 


49.000.000 


55,930,652 


49,000,000 


2.200,987 


^_ 


4.729,665 


— 


49.000.000 


49.000.000 


j5.930,652 


49,000,000 



The accompanying notes are an integral part of this balance sheet 



Approved on beMl£<)f toe Board: 




'6fjpji^ 




Director 



PUBLIC ACCOUNTS, 1992-93 123 

ONTARIO AEROSPACE CORPORATION 

Statement of Operations 

for the year ended March 31, 1993 

(with comparative figures for the preceding period • Note 8) 



Revenue 

Grants from the Province of Ontario (Note 4) 

Administrative expenses paid by the Province of Ontario (Note 6) 

Province of Ontario funding for interest costs (Note 3) 



Expenses 

de Haviiland funding (Note 4) 

Forgivable loans to de Haviiland Holdings Inc. 80,000,000 

DIPP assistance to de Haviiland Inc. 2.200.987 

32,200.937 

Administrative expenses (Note 6) 

Salaries and benefits 3 1 32 

Professional, consulting and other fees 47.029 

78,231 



1993 

$ 


1992 

$ 


82,200,987 

78,231 

4.729.665 


— 


87.008.883 





Interest (Note 3) 4.729.665 

87.008.883 
Excess of Revenue Over Expenses 

The accompanying notes are an integral part of this statement. 



124 PUBLIC ACCOUNTS, 1992-93 

ONTARIO AEROSPACE CORPORATION 

Notes to Financial Statements 
as at March 31, 1993 

1. BACKGROUND AND PURPOSE 

Ontario Aerospace Corporation ("OAC") was created on February 14, 1992 by regulation made under the 
Development Corporations Act as a corporation without share capital. 

The purpose of OAC is to act on behalf of the Province of Ontario in connection with the financing and 
managing of the Province's participation in the "de Havilland business". The Corporation is dependent 
upon funding from the Province of Ontario to meet its obligations with respect to support for the "de 
Havilland business". 

2. INVESTMENT IN de HAVILLAND HOLDINGS INC. 

On March 9, 1992, OAC acquired 49 per cent of the common shares of de Havilland Holdings Inc. for 
$49,000,000. The other 51 per cent of the common shares of de Havilland Holdings Inc. are held by 
Bombardier Inc. 

In terms of the shareholders' agreement between OAC and Bombardier Inc. ("Bombardier") on and 
following February 1, 1996 to and including January 31, 1997, Bombardier has the right to require OAC to 
sell to Bombardier, and OAC has the right to require Bombardier to purchase from OAC, OAC's shares for a 
price of $49 million. Since OAC's investment in de Havilland Holdings Inc. is limited to, and its recovery 
will not be greater than the $49 million initial investment, OAC's investment in de Havilland Holdings Inc. is 
accounted for on the cost method since increases in de Havilland' s equity will not accrue to OAC. 

de Havilland Holdings Inc. owns 100 per cent of the common shares of de Havilland Inc., a corporation 
which was formed to acquire the operating assets of, and to carry on the business of, the de Havilland 
Division of Boeing of Canada Ltd., including the design, manufacture, sale and servicing of commuter 
aircraft and related activities (the "de Havilland business"). 

There are seven directors of de Havilland Holdings Inc. of which OAC has the right to nominate three 
directors. The Province of Ontario has the right to review and approve the operating and business plans of 
de Havilland Inc. Further, the Province of Ontario has the right to appoint a member of the steering 
committee established for the purpose of monitoring the progress of de Havilland Inc. in achieving the 
objectives set out in its operating and business plans. 

3. LOAN FROM THE PROVINCE OF ONTARIO 

The loan from the Province of Ontario bears interest at the Province of Ontario's five-year borrowing rate on 
the day that funds were advanced, commencing March 31, 1992 at a rate of 9.25 per cent calculated 
monthly. 

The full principal amount is to be repaid by March 31, 1997 unless renegotiated at that date. Interest will 
also accrue over that period and will be repaid through an allocation of funds by the Province of Ontario to 
OAC to cover such interest costs. 



PUBLIC ACCOUNTS, 1992-93 125 

4. COMMITMENTS 

The Government of Canada, the Province of Ontario and OAC have committed to provide fmancial support 
to de Havilland Holdings Inc. and de Havilland Inc. in two phases. 

Phase 1 

The Province of Ontario, through OAC, has committed to advance to de Havilland Holdings Inc., shareholder 
loans up to an aggregate maximum of $200,000,000, as follows: 

April 1, 1992 $ 36,100,000 

May 1, 1992 3,900,000 

January 31, 1993 40,000,000 

August 1, 1993 40,000,000 

January 31, 1994 40,000,000 

August 1, 1994 20,000,000 

January 31, 1995 20.000.000 

$200,000,000 

Interest shall be payable on these loans only if an Event of Default occurs. 

Amounts not advanced in the year in which they were available may be carried forward to future periods 
subject to certain terms and conditions. 

Advances totalling $80,000,000 during fiscal 1993 were made to de Havilland Holdings Inc. as anticipated in 
the relevant agreements. 

Additionally, OAC will make available to de Havilland Inc. cash grants towards eligible costs under the 
Canadian Defense Industry Productivity Program ("DIPP") of up to $15,000,000 in fiscal 1993, 
$20,000,000 in 1994 and $25,000,000 in 1995. There are certain terms and conditions relating to this 
support as well as carryforward provisions for amounts not used in any given year. Eligible expenditures of 
$2,200,987 were incurred during fiscal 1993 and were reimbursed to de Havilland Inc. on April 20, 1993. 
The anticipated receipt of and related expenditure of this amount is accrued in the financial statements at 
March 31, 1993. 

Phase 2 

Subject to further terms and conditions as set out in an agreement between the Government of Canada, the 
Province of Ontario, OAC, Bombardier Inc., de Havilland Holdings Inc. and de Havilland Inc., OAC shall 
make available DIPP support to de Havilland Inc. to a maximum of $20,000,000 in fiscal 1996 and 
$20,000,000 in fiscal 1997. 

Repayment or Forgiveness 

Subject to certain provisions as stipulated in an agreement between OAC and de Havilland Holdings Inc., the 
principal amount of outstanding loans shall be repayable by de Havilland Holdings Inc. to OAC on April 2, 
2002, 2003 and 2004 dependent upon the year in which the relevant loans were made. 

However, these loans shall be forgiven if no Event of Default, as defined in the agreement referred to above 
between OAC and de Havilland Holdings Inc., has occurred and de Havilland Holdings Inc. shall have no 
further liability or obligation in respect thereof Forgiveness dates are April 1, 2002, 2003 and 2004 
respectively, dependent upon the year in which the relevant loans were made. 



126 PUBLIC ACCOUNTS, 1992-93 

5. CONTINGENCY 

The Government of Canada has agreed to provide sales financing support to de Havilland Inc. for sales of 
Dash 8 aircraft. OAC has agreed to share losses with the Government of Canada on this sales fmancing 
program. In each of Phase 1 and 2, OAC will share 50 per cent of the first $24 million in losses. If losses in 
either phase exceed $24 million, OAC and Canada will enter into discussions on how to share the additional 
losses equitably. 

The likelihood of sales fmancing losses occurring is not determinable at this time. 

6. ADMINISTRATIVE EXPENSES 

Salaries, benefits, professional fees and other administrative expenses are absorbed by the Ministry of 
Economic Development and Trade and are included in the Statement of Operations. 

7. STATEMENT OF CHANGES IN FINANCIAL POSFTION 

No statement of changes in financial position has been presented as it would not provide any additional 
meaningful information. 

8. COMPARATIVE FIGURES 

The financial statements as at March 31, 1992 and for the period then ended were audited by other auditors. 



PUBLIC ACCOUNTS, 1992-93 127 



AUDITORS' REPORT 



TO THE HONOURABLE MINISTER OF ECONOMIC DEVELOPMENT 
AND TRADE OF THE PROVINCE OF ONTARIO AND THE BOARD OF 
DIRECTORS OF ONTARIO CENTRE FOR RESOURCE MACHINERY 
TECHNOLOGY 

We have audited the balance sheet of Ontario Centre for Resource Machinery Technology as at 
March 31, 1993 and the statements of revenue and expenditure, equity and changes in financial 
position for the year then ended. These financial statements are the responsibility of the Centre's 
management. Our responsibility is to express an opinion on these financial statements based on 
our audit. 

We conducted our audit in accordance with generally accepted auditing standards. Those 
standards require that we plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit also 
includes assessing the accounting principles used and significant estimates made by management, 
as well as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial 
position of the corporation as at March 31, 1993 and the results of its operations and the changes 
in its financial position for the year then ended in accordance with generally accepted accounting 
principles. 



(^^''^f^^^ ^ /^^^ 



Chartered Accountants 



Toronto, Ontario 
July 9, 1993 



128 



PUBLIC ACCOUNTS, 1992-93 



Ontario Centre for Resource Machinery Technology 



Balance Sheet as at March 31, 1993 



1993 



1992 



Assets 

Current Assets 

Cash 

Due from Ontario Development Corporation 

Accrued interest receivable 



Loans (note 3) 



Equity 



$ 


34,376 
1.025 


$ 


34,216 
110,048 




35,401 
32.324 




144,264 
129.066 


? 


67.725 


$ 


273.330 


L. 


67.725 


L. 


273.?30 



APPROVED ON BEHALF OF THE BOARD 




Director 



Director 



■ ^Lc^ >-^>'a/u*- 



PUBLIC ACCOUNTS, 1992-93 129 

Ontario Centre for Resource Machinery Technology 

Statement of Revenue and Expenditure 
For the year ended March 31, 1993 

1993 1992 

Revenue 

Investment income $ 8,495 $ 13,614 

Expenditure 

Administration 22 - 



Excess of Revenue over Expenditure 
Relating to Operations 8,473 13,614 

Provision for loss in investment : (25.000) 

Excess of Revenue over Expenditure/ 

(Expenditure Over Revenue) for the Year $ 8.473 



130 



PUBLIC ACCOUNTS, 1992-93 



Ontario Centre for Resource Machinery Technology 

Statement of Equity 

For the year ended March 31, 1993 



1993 



1992 



Equity - Beginning of Year 


$ 273.330 


$ 434.71$ 


Investment Activity 






Allowance for decline in value 
Repayment of surplus ftinds to the Province 
not related to operations 


(214,078) 


(25,000) 
(150,000) 



Operations Contributing to Equity 

Excess of revenue over expenditure 
relating to operations 

Equity - End of Year 



8.473 



13.614 



$ 273.330 



PUBLIC ACCOUNTS, 1992-93 



131 



Ontario Centre for Resource Machinery Technology 



Statement of Changes in Financial Position 
For the year ended March 31, 1993 



1993 



1992 



Cash Provided by (Used for) 

Operations 

Excess of revenue over expenditure (expenditure 

over revenue) for the year 
Refunds to Province of Ontario 
Provision for decline in value of investments 
Decrease in accounts payable 
Decrease/(increase) in other assets 



iDvestments and Lx)ans 
Repayment of loans 

Increase (Decrease) in Cash 
Cash - Beginning of Year 
Cash - End of Year 



$ 8,473 

(214,078) 



(11,386) 

(150,000) 

25,000 

(22,050) 



109.023 


r40.469) 


f96.582) 


(198.905) 


96.742 


27.183 


96.742 


27.183 


160 
34.216 


(171,722) 
205.938 



34.216 



132 



PUBLIC ACCOUNTS, 1992-93 



Ontario Centre for Resources Machinery Technology 

Notes to Financial Statements 

For the year ended March 31, 1993 



1. Summary of SignlTicant Accounting Policies 

Loans and investments 

Loans and investments are valued at cost less an allowance for declines in value that are considered 
to be other than temporary. Income from loans and investments is recorded on the accrual basis. 
Any gains or losses on disposal and allowances for decline in the value of investments are recorded 
in the year in which they occur. 

2. Operations 

The Centre was established by the Government of the Province of Ontario pursuant to the 
provisions of the Technology Centres Act, 1982, to promote and enhance the application of current 
technology for a five year period expiring in 1987 (subsequently extended to December 31, 1994). 

Consistent with the wishes of the provincial government, responsibility for the management of the 
portfolio of long-term investments and other assets of the Centre was transferred to the Ontario 
Development Corporation (ODC) effective December 31, 1989. These assets remain the property 
of the Centre. ODC has agreed to continue to provide to the Centre all of the administrative and 
financial resources necessary for the Centre to maintain its operations in order to liquidate its loans 
in an orderly manner. 

Also, effective December 1989 all fixed assets were transferred to the Province of Ontario and 
were accounted for as a disposal at net book value. 



3. Loans 

Loans outstanding are as follows: 

Loans 

Less allowance for decline in value 





1993 




1992 


$ 


332,325 


$ 


429,067 




300.001 




300.001 


l- 


32.324 


$ 


129.066 



The loans bear interest at a rate of 12% per annum. 



PUBLIC ACCOUNTS, 1992-93 133 



AUDITORS' REPORT 



TO THE SHAREHOLDER 

OF ONTARIO ENERGY CORPORATION 



We have audited the balance sheet of Ontario Energy Corporation as 
at December 31,1 992 and the statements of income and deficit and 
of changes in financial position for the year then ended. These 
financial statements are the responsibility of the Corporation's 
management. Our responsibility is to express an opinion on these 
financial statements based on our audit. 

We conducted our audit in accordance with generally accepted 
auditing standards. Those standards require that we plan and perform 
an audit to obtain reasonable assurance whether the financial 
statements are free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates 
made by management, as well as evaluating the overall financial 
statement presentation. 

In our opinion, these financial statements present fairly, in all material 
respects, the financial position of the Corporation as at December 31 , 
1992 and the results of its operations and the changes in its financial 
position for the year then ended in accordance with generally 
accepted accounting principles. 



^ yC^t^c^o^ 



Chartered Accountants 
Toronto, Ontario 

March 12, 1993 
except for Note 6 which 
is as of April 30, 1993. 



134 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO ENERGY CORPORATION 
STATEMENT OF INCOME AND DEFICIT 



1992 



1991 



Year ended December 31, 1992 



REVENUE 

Dividends (Note 2) 

Interest 

Other income 

EXPENSES 

General and administrative 
Project expenditures (Note 5) 



INCOME FROM OPERATIONS 

WRITE DOWN OF INVESTMENT IN SUNCOR INC. (Note 2) 

COSTS NET OF PROCEEDS ON SALE OF 
SHARES OF SUNCOR INC. (Note 2) 

NET INCOME (LOSS) FOR THE YEAR 

DIVIDENDS PAID 

DEFICIT, BEGINNING OF YEAR 

DEFICIT, END OF YEAR 



(OOO's) 

(Restated- 
Note 2) 


$ 9,457 

976 

54 

10.487 


$ 14,273 
1,729 

53 
16.055 


1,088 
225 


943 


1,313 


943 


9,174 


15,112 


- 


(51,169) 


(2.450) 


(21) 


6,724 


(36,078) 


(82,273) 


- 


(140.375) 


(104.297) 


$ (215,924) 


$(140,375) 



BALANCE SHEET 



1992 



1991 



December 31, 1992 




(OOO's) 








1 


[Restated- 










Note 2) 


ASSETS 










CURRENT 










Cash and short-term investments 


$ 


12.453 


$ 


33,073 


Receivables and prepaid expenses (Note 2) 




57.045 
69,498 




87 
33,160 


INVESTMENT IN SUNCOR INC. (Note 2 and 6 (c)) 




139.228 




249.238 




$ 


208.726 


$ 


282.398 


LIABILITY 










CURRENT 










Accounts payable and accrued liabilities 


1. 


1.935 


1. 


58 


SHAREHOLDER'S EQUITY 










Share capital (Note 3) 




97,715 




97,715 


Contributed surplus 




325,000 




325,000 


Deficit 




(215.924) 
206.791 




(140.375) 
282.340 




^ 


208,726 


i- 


282,398 



Approved by the Board: 




vies. President 




Robert A. Simpson, Director 



PUBLIC ACCOUNTS, 1992-93 



135 



ONTARIO ENERGY CORPORATION 
STATEMENT OF CHANGES IN FINANCIAL POSITION 



1992 



1991 



Year ended December 31, 1992 



NET INFLOW (OUTFLOW) OF CASH RELATED 
TO THE FOLLOWING ACTIVITIES 

OPERATING 

Net income (loss) for the year 
Items not affecting cash flow 
Write-down of investment in Suncor Inc. 
Gain before deducting commissions on 
sale of shares of Suncor Inc. 



Changes In operating working capital 
Receivables and prepaid expenses 
Accounts payable and accrued liabilities 



INVESTING 

Proceeds on sale of shares of Suncor Inc. 
(First Instalment) 



FINANCING 
Dividends paid 

(Decrease) increase in cash 

CASH AND SHORT-TERM INVESTMENTS, 
BEGINNING OF YEAR 

CASH AND SHORT-TERM INVESTMENTS, 
END OF YEAR 



$ 6,724 



(3.990 ) 



2,734 



42 
1.877 



4,653 

57.000 
61,653 

(82.273 ) 
(20,620) 

33.073 

$ 12.453 



(OOO's) 

(Restated- 
Note 2) 



$ (36,078) 
51,169 

15,091 



172 
14 

15,277 



15,277 



15,277 



17.796 



$ 33,073 



I 



136 PUBLIC ACCOUNTS, 1992-93 

ONTARIO ENERGY CORPORATION 

NOTES TO THE FINANCIAL STATEMENTS 

December 31, 1992 

1 . DESCRIPTION OF BUSINESS 

The Ontario Energy Corporation was established to invest in, or otherwise participate in, 
energy projects with a view to enhancing the availability of energy in Ontario, in recent 
years, the Corporation has followed a divestment mandate. In 1 992 the Corporation was 
given a renewed mandate to focus its operations on energy project joint ventures, energy 
management initiatives, business development and associated human development 
activities in Northern areas and in Ontario's Aboriginal community. 

2. INVESTMENT IN SUNCOR INC. 

Suncor Inc. is a Canadian integrated oil and gas company. As at December 31 , 1 991 the 
Corporation held 25% of the common shares of Suncor Inc. On March 18, 1992, the 
Corporation's interest in Suncor Inc. was reduced to 14% on the closing of a public 
offering by Suncor Inc. of 10,000,000 common shares, of which 6,000,000 common 
shares were previously held by the Corporation. The proceeds per common share were 
$19.00 of which $9.50 was received on closing and $9.50 is receivable on March 18, 
1993. The net proceeds received by the Corporation for the first instalment, after 
deducting commissions of $4,378,000, were $52,622,000. The proceeds for the second 
instalment receivable on March 1 8, 1 993 of $57,000,000 are included in the receivables 
as at December 31 , 1 992. 

When the Corporation held 25% of the common shares of Suncor Inc., this investment 
was accounted for using the equity method. As at December 31, 1992, the 14% 
investment is accounted for using the cost basis. The prior year figures presented for 
comparison have been restated to reflect the investment on a cost basis with a 
consequent adjustment in the write down of the investment in Suncor Inc. as at 
December 31, 1991. See Note 6 (c) for the subsequent sale of the remaining 14% 
investment. 

The dividend policy of Suncor Inc. is to pay quarterly dividends of $0.26 per quarter 
($1.04 per annum) per common share. The dividend for the first quarter of 1992 was 
paid to the shareholders of record immediately prior to the public offering. 



3. SHARE CAPITAL 

Share capital - December 31, 1992 and 1991 
Authorized 
An unlimited number of common shares 
20,000,000 non-voting special shares 
Issued 
2,000,000 common shares $100,000,000 

Less 
45,708 common shares held in Treasury, at cost 2.285.000 

$ 97,715,000 



I 



PUBLIC ACCOUNTS, 199293 137 



ONTARIO ENERGY CORPORATION 

NOTES TO THE FINANCIAL STATEMENTS 

December 31, 1992 



4. INCOME TAXES 

The Corporation is not subject to income tax provided that not less than 90% of the 
outstanding shares of the Corporation are held directly by the Province of Ontario. All 
of the Corporation's outstanding shares are presently held by the Province of Ontario. 



5. COMMITMENTS 

During 1992, the Corporation entered into an agreement with Ontario Hydro and 
Lakehead University for the establishment of a Native Access Program for Engineering 
(NAPE) at the Lakehead University School of Engineering. Ontario Hydro's contribution 
for each of the years in the five year term of the agreement, commencing May 1 , 1 992, 
is the lower of $250,000 and 50% of the actual costs of the NAPE. 

Upon execution of the agreement, the Corporation paid $225,000 to Lakehead 
University for the establishment of the NAPE. Pursuant to the agreement, the 
Corporation has undertaken to pursue industry funding for the difference between 
Ontario Hydro's annual contribution and the actual NAPE costs for each year of the five 
year program, which commenced on May 1, 1992. Further, the Corporation has 
committed to funding any shortfall in the industry funding, up to a maximum of 
$250,000 per year (subject to escalation based on the Consumer Price Index) for each 
of the remaining four years. Payments each year are to be made in three equal 
instalments at the beginning of May, October and January of the following year. 



6. SUBSEQUENT EVENTS 

(a) The Suncor dividend for the first quarter of 1993 ($0.26 per common share) was 
received on March 17, 1993. 

(b) On March 30, 1 993, the Corporation declared and paid a dividend of $57,000,000 
to its sole shareholder. 

(c) On April 5, 1993, the Corporation sold its remaining 14% of the common shares 
of Suncor Inc. The proceeds per common share were $25.25. The net proceeds 
received by the Corporation after deducting commissions of $1,898,397 were 
$189,839,750. 

(d) On April 27, 1 993, the Corporation declared and paid a dividend of $ 1 04,000,000 
to its sole shareholder. 

(e) On April 29, 1993, the shareholder resolved to reduce the stated capital of the 
Corporation by $85,839,750 by making a payment to the shareholder. The 
payment was made on April 30, 1993. 



138 PUBLIC ACCOUNTS, 1992-93 

Auditor's Report 



To the Ontario Housing Corporation 
and to the Minister of Housing 



I have audited the balance sheet of the Ontario Housing Corporation as at December 31, 1992 and 
the statement of operations for the year then ended. These financial statements are the responsibility of the 
Corporation's management. My responsibility is to express an opinion on these financial statements based 
on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statement. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Corporation as at December 31, 1992, and the results of its operations for the year then 
ended in accordance with the accounting policies described in note 1 to the financial statements. 




Toronto, Ontario Erik Peters, C.A. 

March 24, 1993 Provincial Auditor 



PUBLIC ACCOUNTS, 1992-93 



139 



ONTARIO HOUSING CORPORATION 

Balance Sheet 

As at December 31, 1992 

ASSETS 





1992 
($000's) 


1991 

($000's) 


Investments in Properties (note 3) 


1,240,295 


1,255,569 


Mortgages and Loans (note 4) 


57,182 


52,296 


Amount due from Province of Ontario 


125,754 


121,298 


Accounts Receivable 


6.850 


7.517 




1,430,081 


1,436,680 


Non-Profit Housing Fund (note 5) 


1.536.442 


1.327.900 




2,966,523 


2,764,580 


LIABILITIES 






Long-Term Debt (note 6) 


1,103,217 


1,116,086 


Accounts Payable and Accrued Liabilities 
(note 7) 


115,247 


109,977 


Bank Indebtedness 


4.928 


6.2^7 




1,223,392 


1,232,330 


Non-Profit Housing Fund (note 5) 


1,536,442 


1,327,900 


EQUITY 






Contributed Surplus (note 8) 


206,689 


204.350 




2,966,523 


2,764,580 



See accompanying notes to financial statements, 
On Behalf of the Bo; 




140 PUBLIC ACCOUNTS, 1992-93 

ONTARIO HOUSING CORPORATION 

Statement of Operations 
For the Year Ended December 31, 1992 



HOUSING OPERATIONS 



1992 1991 

($000's) ($000's) 



Assisted Housing (note 9) 

Rental Revenue 267.523 262.727 

Expenses 
Property Operating Expenses 
Grants in lieu of Municipal Taxes 
Amortization (Principal and Interest) 



Loss on Assisted Housing 
Rent Supplement (note 10) 



Less: Canada Mortgage and Housing 
Corporation share 



Provincial Contributions to Municipal 
Housing (note 11) 

Rural and Native Housing (note 12) 

Recovery of Amortization (Principal 
and Interest) 

PROVINCIAL SHARE OF LOSS ON HOUSING 
OPERATIONS 

FUNDS PROVIDED BY THE PROVINCE 
OF ONTARIO 



See accompanying notes to financial statements. 



436,987 
116,753 
114.900 


421,086 
109,901 
115.023 


668.640 


646.010 


401,117 


383,283 


127,856 


115.283 


528,973 


498,566 


256.715 


243,406 


272,258 


255,160 


22,750 


22,131 


7,086 


5,914 


(20,114) 


(19.278) 


281.980 


263,927 


281,980 


263,927 



PUBLIC ACCOUNTS, 1992-93 141 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1992 



SIGNinCANT ACCOUNTING POLICIES 

The following summarizes the significant accounting policies used in 
preparing the accompanying financial statements: 

i) The Corporation uses the accrual method of accounting. 

ii) Capital funds provided by the Province of Ontario are not repayable 
and are therefore recorded as Contributed Surplus. However, to 
reflect the full costs of operating the projects, relevant amortization 
charges (principal and interest) are imputed and included in Loss on 
Assisted Housing. Such amortization is offset by a credit to 
Recovery of Amortization in the Statement of Operations. 

iii) Land and buildings held as investments in Provincial and Federal- 
Provincial properties are amortized on a basis equal to the reduction 
of the corresponding long-term debt. For the provincial portion of 
such investments, the reduction is made to Contributed Surplus. 

iv) Furniture and equipment purchases are expensed in the year of 
acquisition. 



2. SELF-INSURANCE 

The Corporation follows the policy of self-insuring its Provincial and 
Federal-Provincial properties for damages such as fire, water and 
vandalism. Costs of such repairs are charged to property operating 
expenses. 



142 PUBLIC ACCOUNTS, 1992-93 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1992 



INVESTMENT IN PROPERTIES 

The Corporation's investment in properties is as follows: 

1992 1991 

($000*s) ($000's) 

(a) Provincial Housing 1,162,178 1,175,698 

(b) Federal-Provincial Housing 14,404 14,781 

(c) Student Housing on Leased Land 59,075 59,753 

(d) Other 4.638 5.337 



1 .240.295 1.255.569 



(a) Provincial Housing 



This investment represents land and building costs of wholly-owned 
properties which are amortized over periods not exceeding 50 years. 

1992 1991 

($000's) ($000's) 

Cost 1,318,653 1,319,239 

Less: Accumulated Amortization 156.475 143.541 

Net Book Value 1.162.178 1.175.698 

(b) Federal-Provincial Housing 

Federal-Provincial properties are owned and operated on a 
partnership basis with Canada Mortgage and Housing Corporation. 
The balance represents the Corporation's share of land and building 
costs which are amortized over periods not exceeding 50 years. 



PUBLIC ACCOUNTS, 1992-93 143 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1992 



3. INVESTMENT IN PROPERTIES (Cont'd) 



1992 1991 

($000's) ($000's) 

Cost 20,753 20,753 

Less: Accumulated Amortization 6.349 5.972 

Net Book Value 14.404 14.781 



(c) Student Housing on Leased Land 

This investment represents building costs to provide student 
accommodation on land leased from 11 universities and colleges. 
These costs are being repaid semi-annually to the Corporation by the 
educational institutions over a 50 year period. When costs are fully 
repaid, titles to the properties will be transferred to the respective 
institutions. The institutions retain the rental revenues and absorb 
the property operating expenses. 



Cost 

Less: Educational Institutions' 
Equity 

Net Book Value 



1992 


1991 


:$ooo's) 


($000's) 


67,873 


67,873 


8.798 


8,120 


59,075 


59,753 



144 PUBLIC ACCOUNTS, 1992-93 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1992 



3. INVESTMENT IN PROPERTIES (Cont'd) 

(d) Other 



Leased Land, at cost 
Projects Under Development, at cost 
Land Inventory, lower of cost 
or estimated market value 



1992 
(SOOO's) 


1991 
(SOOO's) 


2,308 
655 


2,308 
1,354 


1.675 


1.675 


4.638 


5.337 



4. MORTGAGES AND LOANS 

1992 1991 

(SOOO's) (SOOO's) 

Rural and Native Housing Program 

(See note 12) 54,072 49,149 

Other 3.110 3.147 

57.182 52.296 

5. NON-PROHT HOUSING FUND 

The Province of Ontario authorized the Corporation to borrow funds from 
the Canada Pension Plan Fund ("CPP") by the issuance of debentures. The 
funds borrowed are lent to non-profit housing corporations and universities 
and colleges to build, acquire or lease housing units under the Homes 
Now and Student Residences Programs. In addition, a line of credit was 
obtained to provide interim financing to these housing providers until long- 
term financing from the private sector is arranged. 



PUBLIC ACCOUNTS, 1992-93 145 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1992 



5. NON-PROFIT HOUSING FUND (Cont'd) 

As at December 31, 1992, the fund consisted of: 

Assets 



1992 1991 

(SOOO's) ($000's) 



Advances and Mortgages 

Non-Profit Housing Corps. 1,374,377 1,174,802 

Universities and Colleges 158,589 121,968 

Mortgage Interest Receivable 3,476 9,174 

Short Term Investments 21.956 

1 .536.442 1.327.900 

Liabilities and Fund Balance 

Canada Pension Plan Investment 

Fund (CPP) Debentures 1,323,340 1,292,440 

Line of Credit Payable 170,860 

Interest Payable 33,655 31,602 

Fund Balance 8.587 3.858 

1.536.442 1.327.900 

The CPP borrowings are repayable 20 years from the date of issuance of 
the debentures from 1989 to 1992. Interest is payable semi-annually at 
various rates based on individual debentures ranging from 9.15% to 
11.33% - weighted average rate of 10.30%. 

Mortgages to non-profit housing corporations and universities and colleges 
are repayable over a period not in excess of 20 years. Interest is 
calculated semi-annually at various rates ranging from 9.26% to 11.04% - 
weighted average rate of 10.30%. Individual mortgage rates are equal to 
the weighted average rate payable on CPP borrowings. 



146 PUBLIC ACCOUNTS, 1992-93 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1992 



5. NON-PROHT HOUSING FUND (Cont'd) 

Details of the transactions related to the fund balance are as follows:- 



1992 
(SOOO's) 


1991 
(SOOO's) 


3,858 
148,252 
(142,735) 


20,487 

139,360 

(130,494) 


(788) 



(495) 
(25.000) 


8,587 


3,858 



Balance - Beginning of Year 
Interest Earned 
Interest Expense 
Legal and Consulting 
Services Costs 
Transfer to Province of Ontario 

Balance - End of Year 

LONG-TERM DEBT 

1992 1991 

(SOOO's) (SOOO's) 
Canada Mortgage and Housing 

Corporation 1 ,083 ,777 1 ,096,443 

Other 19.440 19.643 

1.103.217 1.116.086 

The Corporation borrows funds from Canada Mortgage and Housing 
Corporation and the private sector to finance investments in real property. 
Such borrowings are repaid in accordance with agreement terms over 
periods not in excess of 50 years. 

Interest is payable at various rates based on individual agreements ranging 
from 4.25% to 12.25% - weighted average rate of 8.19%. 



PUBLIC ACCOUNTS, 1992-93 147 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1992 



6. LONG-TERM DEBT (Cont'd) 

While the Corporation is indebted for capital funds borrowed in respect of 
investment in Provincial housing projects, the amortization charges 
(principal and interest) over the life of the projects are considered 
operating expenses under the cost sharing agreement with Canada 
Mortgage and Housing Corporation. Under this agreement, Canada 
Mortgage and Housing Corporation contributes 50% of the amortization 
charges (principal and interest) and the Corporation absorbs the remaining 
50%. 

Principal repayments on the long-term debt are as follows: 

($000*s) 

1993 13,328 

1994 , 14,323 

1995 15,389 

1996 16,535 

1997 17,773 
Subsequent to 1997 1.025.869 

1.103.217 

7. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES 

1992 1991 

($000's) ($000's) 
Canada Mortgage and Housing 

Corporation 40,086 39,399 

Other 75.161 70.578 

115.247 1 09.977 



148 PUBLIC ACCOUNTS, 1992-93 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1992 



8. CONTRIBUTED SURPLUS 

1992 1991 

(SOOO's) ($000's) 

Balance - Beginning of Year 204,350 201,458 
Capital Contributions received from 

Province 5,219 5,109 

Capital Recoveries (2.880) (2.217) 

Balance - End of Year 206.689 204.350 

9. ASSISTED HOUSING 

Under the assisted housing program, the Corporation owns (either wholly 
or in partnership with Canada Mortgage and Housing Corporation) rental 
properties and provides rent-geared-to-income accommodation to 
households in need. The management of the properties is carried out 
through a network of local housing authorities who act as agents of the 
Corporation. The loss on this program is shared with Canada Mortgage 
and Housing Corporation. 

10. RENT SUPPLEMENT 

Under the rent supplement programs, the Corporation acquires the use of 
rental units from the private sector and then provides rent-geared-to- 
income accommodation to households in need. The Corporation 
subsidizes the difference between the rent guaranteed to the landlord and 
the tenant portion of the rent. The costs for most of these programs are 
shared with Canada Mortgage and Housing Corporation. 



PUBLIC ACCOUNTS, 1992-93 149 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1992 



11. PROVINCIAL CONTRIBUTIONS TO MUNICIPAL HOUSING 

The Corporation provides funding to the Metropolitan Toronto Housing 
Company Limited towards operating costs for senior citizen apartment 
units. 



12. RURAL AND NATIVE HOUSING 

This program, administered by Canada Mortgage and Housing 
Corporation, provides subsidies for both home ownership and rental 
accommodation to families in rural areas. Mortgage and rental payments 
are geared to owners' income. The expense represents the Corporation's 
share of the subsidy provided. 



13. PENSION PLAN 

The Corporation provides pension benefits for substantially all permanent 
crown employees through participation in the Public Service Pension Fund 
established by the Province of Ontario. The Corporation's share of 
contributions to the Fund during the year was $8.6 million (1991 - $8.1 
million) and is included in Housing Operations - Assisted Housing and 
Rent Supplement expenditures. This amount includes current contributions 
of $6.2 million (1991 - $6.0 million) and additional payments of $2.4 
million (1991 - $2.1 million) required to cover the Corporation's share of 
the Fund's estimated unfunded liabilities as at January 1, 1990. These 
additional payments will continue over the next 37 years. 



14. ADMINISTRATIVE SUPPORT SERVICES 

The Ministry of Housing provides administrative support services to the 
Corporation. The charge for these services is based on the estimated time 
spent by Ministry staff on the Corporation's activities. The administrative 
support services charge included in Housing Operations - Assisted 
Housing and Rent Supplement expenditures amounted to $21.9 million 
(1991 -$21.9 million). 



150 PUBLIC ACCOUNTS, 1992-93 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 

December 31, 1992 



15. LOAN GUARANTEE AGREEMENTS 

(a) Land loan Guarantees 

The Corporation has entered into land loan guarantee agreements 
with lenders approved under the National Housing Act in order to 
assist non-profit housing corporations to obtain funding to acquire 
land and/or buildings for the construction of social housing projects. 
The Province of Ontario authorized the Corporation to enter into 
these loan guarantee agreements with the condition that the aggregate 
of all guarantees outstanding at any time cannot exceed $100 million. 

1992 1991 

($000's) ($000's) 

Balance - Beginning of Year 60,039 67,251 

Add: Guarantees granted and interest 5,870 5,928 

Less: Guarantees expired (12.974) (13.140) 

Balance - End of Year 52.935 60.039 



(b) Developmental Assistance for Social Housing ("DASH") Guarantees 

The Corporation introduced the DASH Loan Guarantee Program in 
1991 to assist non-profit housing corporations to obtain funding for 
developing social housing projects. DASH loans provided by private 
lenders under this program are guaranteed by the Corporation for a 
period of two years. The Province of Ontario authorized the 
Corporation to enter into these loan guarantee agreements with the 
condition that the aggregate of all guarantees outstanding at any time 
cannot exceed $80 million. 



PUBLIC ACCOUNTS, 1992-93 151 

ONTARIO HOUSING CORPORATION 

Notes to financial Statements 

December 31, 1992 



15. LOAN GUARANTEE AGREEMENTS (Cont'd) 



1992 
(SOOO's) 


1991 
(SOOO's) 


6,923 
21,152 
(815) 




6,923 



27.260 


6,923 



Balance - Beginning of Year 

Add: Guarantees granted and interest 

Less: Guarantees expired 

Balance - End of Year 



16. LOAN INSURANCE AGREEMENTS 

The Corporation has entered into loan insurance agreements with Canada 
Mortgage and Housing Corporation ("CMHC") pertaining to various 
projects under the Non-Profit Housing Program administered by the 
Ministry of Housing. Under these agreements, CMHC will provide 
insurance on mortgage loans made by lenders approved under the National 
Housing Act for the purpose of purchasing, improving, constructing or 
altering housing units. While the insurance is provided by CMHC, the 
Corporation is liable to CMHC for its share of all net costs incurred as a 
result of any loan defaults. 



152 



PUBLIC ACCOUNTS, 1992-93 



o^^^ARIO hydro 



REPORT AND AUDITORS' REPORT 



Management's Responsibility for Financial Reporting 

The accompanying financial statements of Ontario Hydro are the responsibility of management and have been 
prepared in accordance with accounting principles generally accepted in Canada, applied on a basis consistent with 
that of the preceding year. The significant accounting policies followed by Ontario Hydro are described in the 
Summary of Significant Accounting Policies. The preparation of financial statements necessarily involves the use 
of estimates based on management's judgement, particularly when transactions affecting the current accounting 
period cannot be finalized with certainty until future periods. The financial statements have been properly prepared 
within reasonable limits of materiality and in light of information available up to March 8, 1993. The information 
presented elsewhere in the Annual Report is consistent with that in the financial statements. 

Management maintains a system of internal controls designed to provide reasonable assurance that the assets 
are safeguarded and that reliable financial information is available on a timely basis. The system includes formal 
policies and procedures and an organizational structure that provides for appropriate delegation of authority 
and segregation of responsibilities. An internal audit function independently evaluates the effectiveness of these 
internal controls on an ongoing basis and reports its findings to management and the Audit Committee of the 
Board of Directors. 

The financial statements have been examined by Ernst & Young, independent external auditors appointed by the 
Lieutenant-Governor-in-Council of Ontario. The external auditors' responsibility is to express their opinion on 
whether the financial statements are fairly presented in accordance with generally accepted accounting principles. 
The Auditors' Report, which follows, outlines the scope of their examination and their opinion. 

The Board of Directors, through the Audit Committee, is responsible for ensuring that management fulfils its 
responsibilities for financial reporting and internal controls. The Audit Committee meets periodically with 
management, the internal auditors and the external auditors to satisfy itself that each group has properly discharged 
its respective responsibility, and to review the financial statements before recommending approval by the Board 
of Directors. The external auditors have direct and full access to the Audit Committee, with and without the 
presence of management, to discuss their audit and their findings as to the integrity of Ontario Hydro's financial 
reporting and the effectiveness of the system of internal controls. 



On hehalfofManaflcnicni 



Chairman, Board of Directors and ^^7 
Chief Executive Officer 



z^/jL..^--^^^ 



Vice-President, 
Finance 



Toronto, Canada, 
March 8, 199^ 



PUBLIC ACCOUNTS, 1992-93 153 



Auditors' Report 

To the Board of Directors of Ontario Hydro: 

We have audited the statement of financial position of Ontario Hydro as at December 31, 1992 and the statements 
of operations, equity and source of cash used for investment in fixed assets for the year then ended. These financial 
statements are the responsibility of Ontario Hydro's management. Our responsibility is to express an opinion on 
these financial statements based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. Those standards require that 
we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material 
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the 
financial statements. An audit also includes assessing the accounting principles used and significant estimates made 
by management, as well as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial position of Ontario 
Hydro as at December 31, 1992 and the results of its operations and the changes in its financial position for the 
year then ended in accordance with generally accepted accounting principles. 



On-vn-ox^ 



&-t 



Toronto, Canada, Chanered Accountants 

March 8, 199i 



154 PUBLIC ACCOUNTS, 1992-93 



ONTARIO HYDRO 



FINANCIAL STATEMENTS 



Summary of Significant Accounting Policies 

The accompanying financial statements have been prepared in accordance with accounting principles generally 
accepted in Canada, applied on a basis consistent with that of the preceding year. The significant accounting 
policies followed by Ontario Hydro are described below. 

Rate sehing 

Ontario Hydro' has broad powers to generate, supply and deliver electric power throughout the Province of 
Ontario. The corporation operates under the Power Corporation Act and is subject to provisions of the Ontario 
Energy Board Act. 

Under the provisions of the Power Corporation Act, the price payable by municipal and other customers for power 
is the cost of supplying the power. Such cost is defined in the Act to include the cost of operating and maintaining 
the system, the cost of energy conservation programs, depreciation, interest, and the amounts appropriated for debt 
retirement and stabilization of rates and contingencies.The debt retirement appropriation is the amount required 
under the Act to accumulate on a sinking fund basis over 40 years a sum equal to the debt incurred for the cost of 
the fixed assets in service. The appropriation for, or withdrawal from, the reserve for stabilization of rates and 
contingencies is an amount established to maintain a sound financial position and to stabilize the effect of cost 
fluctuations. The amounts appropriated for debt retirement and stabilization of rates and contingencies are 
accounted for as net income. 

Under the provisions of the Ontario Energy Board Act, a public hearing before the Ontario Energy Board is required 
to review any changes in electricity rates proposed by Ontario Hydro that affect its municipal utilities, direct 
industrial customers, or, if the Minister of Environment and Energy so directs, rural retail customers. The Ontario 
Energy Board then submits its recommendations to the Minister of Environment and Energy. After considering the 
recommendations of the Ontario Energy Board, Ontario Hydro's Board of Directors, under the authority of the 
Power Corporation Act, establishes the electricity rates to be charged to customers. 

If the Board of Directors specifies an amount related to a certain transaction be included in future electricity rates 
that, in accordance with the accounting policies summarized below, would be charged or credited to operations 
in the current year, then this amount is deferred and amortized to future operations on a basis consistent with its 
inclusion in rates. 

Fixed assets 

Fixed assets in service include operating facilities and non-operating reserve facilities. Construction in progress 

includes fixed assets under construction and heavy water held for use in nuclear generating stations under 

construction. 

Fixed assets are capitalized at cost, which comprises material, labour, engineering costs, overheads, depreciation on 
service equipment, interest applicable to capital construction activities and, for new facilities, the costs of training 
initial operating staff. In the case of generating facilities, the cost also includes the net cost of commissioning, which 
comprises the cost of start-up less the value attributed to energy produced by generation facilities during their 
commissioning period. For multi-unit facilities, a proportionate share of the cost of common facilities is placed in 
service with each major operating unit. The cost of heavy water comprises the direct cost of production and 
applicable overheads, as well as interest and depreciation on the heavy water production facilities and the estimated 
removal costs of these facilities. Leases that transfer the benefits and risks of ownership of assets to Ontario Hydro 
are capitalized. 

Interest is capitalized on construction in progress at rates (1992 - 10.5 per cent, 1991 - 10.8 per cent) that 
approximate the average cost of long-term funds borrowed in the years in which expenditures have been made for 
fixed assets under construction. If the construction period of a project is extended and the construction activities 
are continued, interest is capitalized during the period of extension provided that the project has a reasonable 
expectation of-being completed. 



PUBLIC ACCOUNTS, 1992-93 



155 



ONTARIO HYDRO 

If a project is cancelled or deferred indefinitely with a low probability of resuming construction, all costs, including 
the costs of cancellation, are written off to operations. 

If fixed assets are removed from operations and mothballed for future use, termed non -operating reserve facilities, 
the costs of mothballing are charged to operations. 

Depreciation 

The capital costs of fixed assets in service are depreciated on a straight-line basis. Depreciation rates for the various 
classes of assets are based on their estimated service lives. Major components of fossil and nuclear generating 
stations are depreciated over the lesser of the service life expectancy of the major component or the remaining 
service hfe of the associated generating station; for hydraulic generating stations, major components are depreciated 
over the service life expectancy of the component, ranging from 25 to 100 years. The estimated service lives of 
assets in the major classes are: 



Generating stations - fossil 
- nuclear 

Heavy water 

Transmission and distribution facilities 

Heavy water production facilities 

Administration and service facilities 



40 years 
40 years 

over the period ending in the year 2040 

10 to 100 years 

20 years 

5 to 65 years 



In accordance with group depreciation practices, for normal retirements the cost of fixed assets retired is charged 
to accumulated depreciation with no gain or loss reflected in operations. However, gains and losses on sales of 
fixed assets and losses on premature retirements are charged to operations in the year incurred as adjustments to 
depreciation expense. 

When the costs of removal less residual value, termed removal costs, on retirements of fixed assets can reasonably 
be estimated and are significant, provisions for these costs, except for thos/s related to heavy water production 
facilities, are charged to depreciation expense on an annuity basis over the remaining service life of the related fixed 
assets. For heavy water production facilities, provisions for removal costs are charged to heavy water production 
costs on a straight-line basis over the remaining service life of the related facilities. Removal costs that are provided 
for include the estimated costs of decommissioning nuclear and fossil stations and heavy water production facilities, 
and the estimated costs of removing certain nuclear reactor fuel channels. Other removal costs are charged to 
depreciation expense as incurred. 

The estimated service lives of fixed assets and the significant assumptions underlying the estimates of fixed asset 
removal costs are subject to periodic review. Any changes arising out of such a review are implemented on a 
remaining service life basis from the year the changes can first be reflected in electricity prices. 

Non-operating reserve facilities are amortized so that any estimated loss in value is charged to depreciation expense 
on a straight-line basis over their expected non-operating period. 

Fuel for electric generation 

Fuel used for electric generation comprises the average inventory costs of fuel consumed, the value attributed to 
commissioning energy produced, and provisions for disposal of nuclear fuel irradiated during the period. The 
inventory cost of fuel consumed comprises fuel purchases, transportation and handling costs, and the amortization 
of advances for fuel supplies. 

The value attributed to commissioning energy produced during the period represents the incremental operating and 
fuel costs of producing the same quantity of energy at generating units displaced because of the commissioning 
activity. The costs for disposal of nuclear fuel irradiated in each period are charged to operations based on estimated 



156 PUBLIC ACCOUNTS, 1992-93 

ONTARIO HYDRO 

future expenditures and interest accumulating to the estimated date of disposal. Estimates of expenditures, interest 
and escalation rates, and the date of disposal are subject to periodic review. Adjustments resulting from changes 
in estimates are charged to operations on an annuity basis over the period from the year the changes can first be 
reflected in electricity prices to the estimated in-service date of the disposal facility. 

Foreign currency translation 

Current monetary assets and liabilities in foreign currencies are translated to Canadian currency at year-end rates 
of exchange and the resultant exchange gains or losses are credited or charged to operations. Long-term debt 
payable in foreign currencies is translated to Canadian currency at year-end rates of exchange. Resulting unrealized 
exchange gains or losses are deferred and included m deferred debt costs, and are amortized to operations on an 
annuity basis over the remaining life of the related debt. 

Foreign exchange gains or losses on hedges of long-term debt payable in foreign currencies are deferred and 
included in deferred debt costs. The deferred gains or losses on hedges are amortized to operations in the periods 
the hedges provide benefit. 

Foreign exchange gains or losses on early redemption of long-term debt are deferred and included in deferred debt 
costs if the exposure in the foreign currency related to the redeemed debt is continued by refinancing the redeemed 
debt in the same currency. These deferred gains or losses are amortized on an annuity basis over the period to 
the original maturity date of the redeemed debt. If the foreign currency exposure is reduced as a result of the early 
redemption of debt, the resulting foreign exchange gains or losses related to the redeemed debt are credited or 
charged to operations. 

Deferred debt costs 

Deferred debt costs include the unamortized amounts related to unrealized foreign exchange gains or losses 
resulting from the translation of foreign currency long-term debt; deferred foreign exchange gains or losses on 
hedges; deferred foreign exchange gains or losses on the early redemption of long-term debt; discounts or 
premiums arising from the issuance of debt or the acquisition of debt prior to maturity; and discounts or premiums 
accrued on foreign currency hedges. 

Discounts or premiums arising from the issuance of debt are amortized over the period to maturity of the debt. 
Discounts or premiums on debt acquired prior to the date of maturity are amortized over the period from the 
acquisition date to the original maturity date of the debt. Discounts or premiums on foreign currency hedges are 
credited or charged to operations over the terms of the individual hedges. 

Demand management 

Demand management activities undertaken by Ontario Hydro encourage customers to conserve or use electricity 
more efficiently. Demand management costs that have reasonably assured and specifically identifiable future 
benefits to Ontario Hydro are deferred and amortized to operations on a straight-line basis over the periods that 
benefit. All other costs are charged to operations as incurred. The benefit periods of deferred demand management 
costs are subject to periodic review. Any changes arising out of such a review are implemented on a remaining 
benefit period basis from the year the changes can first be reflected in electricity prices. 

Nuclear agreement - payback 

Ontario Hydro, Atomic Energy of Canada Limited and the Province of Ontario are parties to a joint undertaking for 
the construction and operation of units 1 and 2 of the Pickering Nuclear Generating Station, with ownership of 
these units being vested in Ontario Hydro. Contributions to the capital cost by Atomic Energy of Canada Limited 
and the Province of Ontario amounted to $258 million and these have been deducted in arriving at the value of 
fixed assets in service in respect of Pickering Units 1 and 2. Ontario Hydro is required to make monthly payments, 
termed "payback", until the year 2003 to each of the parties in proportion to their capital contributions. Payback, in 
a broad sense, represents the net operational advantage of having the power generated by Pickering Units 1 and 2, 
compared with power generated by coal-fired units similar to Lambton Units 1 and 2. Payback is charged to the cost 
of operations and included in Fuel used for electric generation. 



PUBLIC ACCOUNTS, 1992-93 157 

ONTARIO HYDRO 

During the 1983 through 1988 shutdown period for replacement of pressure tubes in Pickering Units 1 and 2, the 
payback calculations resulted in negative payback amounts. These amounts have been credited against the cost of 
operations over the shutdown period and the accumulated amounts, plus interest, are included in the accounts as 
long-term accounts receivable. With the return to operation of the last of the two units, the accumulated negative 
payback amounts, plus interest, are to be offset against positive payback amounts as such amounts become payable 
over the remaining term of the Agreement to Atomic Energy of Canada Limited and to the Province of Ontario. 

Pension plan 

The pension plan is a contributory, defined benefit plan covering all regular employees of Ontario Hydro. Pension 
costs for accounting purposes are actuarially determined based on the assumptions that reflect management's best 
estimate of the effect of future events on the actuarial present value of accrued pension benefits, and the valuation 
of pension plan assets using a five-year market value average. Pension plan surpluses and deficiencies are amortized 
on an annuity basis over the expected average remaining period of service of the employees covered by Ontario 
Hydro's pension plan. 

Research and development 

Research and development costs are charged to operations in the year incurred, except for those related directly to 

the design or construction of a specific capital facility, which are capitalized as part of the cost of the facility. 



158 PUBLIC ACCOUNTS, 1992-93 

ONTARIO HYDRO 

Statement of Operations 

for the year ended December 31, 1992 

Revenues 

Primary power and energy 

Municipal utilities 5,281 4,873 

Rural retail customers 1,568 1,397 

Direct industrial customers 863 811 



7,712 7,081 

Secondary power and energy (note 1) 56 62 



7,768 7,143 



Costs 

Operation, maintenance and administration 2,246 2,037 

Fuel used for electric generation 1,137 1,122 

Power purchased 186 151 

Provincial government levies (note 2) 270 252 

Depreciation (note 3) 1,198 1,136 



5.037 4,698 



Income before financing charges 2,731 2,445 

Financing CHARGES (note 4) 2,419 2,241 

Net INCOME 312 204 



Sec acuvifiifivinc. siiiiinuiiy i'/ wl;/////iW';; ,h\ciiiiiiitx: poliac^ aiui noici ic fin.iinuil itatemci 



PUBLIC ACCOUNTS, 1992-93 



159 



ONTARIO HYDRO 



Statement of Financial Position 

as at December i1, 1992 



millions of dollars 



Assets 

Fixed assets (note 5) 

Fixed assets in service 

Less accumulated depreciation 

Construction in progress 



39,997 



34,369 



9,615 


8,744 


30,382 
10,308 


25,625 
12,545 


40,690 


38,170 



Current assets 

Accounts receivable 

Fuel for electric generation (note 6) 

Materials and supplies, at cost 



1,032 

1,345 

351 



2.728 



919 

1,342 

402 



2,663 



Other assets 

Deferred debt costs 

Deferred pension costs (note 15) 

Deferred demand management costs 

Other deferred costs (notes 7 and 18) 

Long-term accounts receivable and other assets 



777 
535 
227 
855 
859 



3,253 
46,671 



252 

515 

94 

858 

692 



2,411 
43,244 



SiT ,i(.i.c»:!:;>niitf: ■•ii":":,ttv >'/ •'ii:,nijuiiiti iiL>.cuuiini^ /'oluics ami iioic< ic finanaal ^iatcmcui<. 



i 



160 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO HYDRO 



millions of dollars 

Liabilities 

Long-term debt (note 8) 

Current liabilities 

Bank indebtedness (note 9) 

Accounts payable and accrued charges 

Short-term notes payable (note 10) 

Accrued interest 

Long-term debt payable within one year (note 8) 

Other liabilities 

Long-term accounts payable and accrued charges 
Accrued fixed asset removal and irradiated fuel 
disposal costs (note 11) 

Contingencies (notes 7 and 12) 
Equity 

Accumulated debt retirement appropriations 
Reserve for stabilization of rates and contingencies 
Contributions from the Province of Ontario as 
assistance for rural construction 



31,238 



635 

1,202 

898 

951 

2.796 



6,482 



503 



1,517 



2,020 



5,162 
1,642 



127 



6,931 
46.671 



30,097 



641 

876 

94 

942 

2,063 



4,616 



571 



1,341 



1,912 



4,716 
1,776 

127 



6,619 
43,244 



On behalf of the Board, 



^■^^ 



Chairman, Board of Directors and 
Chief Executive Officer 




J^ 



President 




Toronto, Canada, 
March S, 199^ 



PUBLIC ACCOUNTS, 1992-93 



161 



Statement of Equity 

for the year ended December 2>1, i992. 



ONTARIO HYDRO 



millions of dollars 


Accumulated 


Reserve for 








Debt 


Stabilization 


Contributions 






Retirement 


of Rates and 


from the 


Total Totnl 




Appropriations 


Contingencies 


Province 


1992 1991 



Balance at beginning of year 

Net income (note 13) 
Transfer to satisfy debt retirement 
appropriation (note 13) 

Net refunds on annexation by 

municipalities 
Balance at end of year 



4,716 



1,776 



127 



312 



134 



6,619 6,416 



312 204 



(134) 



446 



(134) 



312 204 



5,162 



1.642 



127 



- (1) 

6,931 6,619 



\ 



Sec acconifaiiyiiii^ summary oj siptificanl accciiniinc, folicics dnd notes w fiiuiiunil suiicwc 



162 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO HYDRO 

Statement of Source of Cash Used for Investment in Fixed Assets 

for the year ended December 31, 1992. 



millions of dollars 

Cash provided from operations 

Net income 

Items not requiring cash in the current year 

Depreciation 

Amortization of foreign exchange gains and losses 

Provision for irradiated fuel disposal costs 

Other 

Changes in non-cash working capital and 
long-term accounts payable affecting 
operations - decrease (increase) (note 14) 

Cash provided from operations 



312 

1,198 
59 
42 
29 



1,640 



51 



204 

1,136 
(22) 
45 
42 



1,405 



(24) 



1.691 



,381 



Cash provided from financing (note 14) 
Debt for long-term financing 

Issued 

Retired 
Redemption of long-term debt, net of reissuances 

Changes in cash and cash equivalents 

Bank indebtedness - (decrease) increase 
Short-term notes used for cash 
management - increase (decrease) 

Cash provided from financing 



5,863 
(2,882) 
(1,197) 



1,784 



(6) 



5,787 
(2,310) 

(734) 



2,743 



19 



33 


(14) 


27 


5 


1,811 


2,748 



Cash provided from operations and financing 

Cash used for financing other assets 

Cash used for investment in fixed assets (note 14) 



3,502 

(127) 
3,375 



4,129 

(773) 

3,356 



See accomininviiic. itimmary of sifiirifkant accouniine, i^olicies .111^ noiei 10 financial ■itatemeni^. 



PUBLIC ACCOUNTS, 1992-93 



163 



ONTARIO HYDRO 



Notes to Financial Statements 



1. Secondary power and energy 

Secondary power and energy revenues include $53 million (1991 - $60 million) from sales of electricity to 
United States utilities. 

2. Provincial government levies 



millions of dollars 
Provincial water rentals 
Provincial debt guarantee fee 



109 
161 
270 



105 
147 
252 



Provincial water rentals are the amounts paid to the Province of Ontario for the use of water for hydraulic generation. 
The Province of Ontario has legislated that Ontario Hydro pay to the Province an annual debt guarantee fee of one 
half of one per cent on the total debt guaranteed by the Province outstanding as of the preceding December 31. 

3. Depreciation 



millions of dollars 

Depreciation of fixed assets in service 

Amortization of other deferred costs 

Amortization of deferred demand management costs 

Fixed asset removal costs 

Other removal costs 

Less: 

Depreciation charged to - construction in progress 

- heavy water production 

- fuel for electric generation 
Other 



1,068 

39 

13 

101 

105 



1,326 



74 

50 

1 

3 



128 
1,198 



991 

39 

3 

140 
84 



1,257 



68 

50 

2 

1 



121 
1.136 



164 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO HYDRO 



4. Financing charges 



millions of dollars 1 


l^^^jj^^l^l 


UBII^ 


Interest on bonds, notes and other debt 


3,658 
124 


3,465 


Interest on accrued fixed asset removal and 
irradiated fuel disposal costs 


121 



Less: 

Interest charged to - construction in progress 

- heavy water production 

- fuel for electric generation 
Interest earned on investments 

Interest charged to operations 
Foreign exchange 



3.782 



1,167 

55 

9 

119 



1,350 



2,432 

(13) 

2,419 



3,586 



1,093 

62 

39 

158 



1,352 



2,234 

7 

2.241 



5. Fixed assets 



millions of dollars 


^^1 




j^QQ 




^^^ 


||||[|Q 




FixedAssets 


Accumulated 


Construction 


FixedAssets 


Accumulated 


Construction 




in Service 


Defredaiion 


in Progress 


in Service 


Depredation 


in Progress 


Generating stations - hydraulic 


2,229 


739 


559 


2,172 


714 


473 


- fossil 


4,453 


1,839 


783 


3,972 


1,705 


664 


- nuclear 


17,836 


2,969 


6,777 


14,184 


2,561 


8,935 


Heavy water 


3,308 


444 


1,334 


2,909 


391 


1,453 


Transmission and distribution 


9,151 


2,158 


794 


8,192 


1,979 


895 


Heavy water production facilities 


1,063 


612 


— 


1,129 


603 


— 


Administration and service facilities 


1,957 


854 


61 


1,811 


791 


125 




39,997 


9,615 


10,308 


34,369 


8,744 


12,545 



Darlington nuclear generating station 

A major portion of the construction in progress as at December 31, 1992 relates to the construction program for the 
Darlington Nuclear Generating Station. The cost of construction in progress associated with this program, including 
heavy water, amounted to $6,809 million as at December 31, 1992 (1991 - $9,482 million). 

Darlington Unit 2 was declared in service for commercial operation in October 1990. In December 1990, investiga- 
tion into a refuelling problem in this unit revealed damage to some fuel bundles. As a consequence, unit 2 was shut 
down in January 1991 for more detailed inspection and investigation of the problem. As a result of this investiga- 
tion, modifications to the heat transport system were performed and unit 2 was returned to full power in 1992. 
Darlington Unit 1 was in the commissioning phase when the unit was shut down in March 1991 for investigation 
into the fuel damage problem discovered in unit 2. During 1991 and 1992, unit 1 was run intermittently for tests to 
determine the nature of the fuel damage problem. Following modifications to the heat transport system, the unit 



PUBLIC ACCOUNTS, 1992-93 



165 



ONTARIO HYDRO 

was declared in service in November 1992. Darlington Unit 3 was declared in service in February 1993 and Unit 4 is 
planned to be placed in service in the second half of 1993. When completed, the Darlington Nuclear Generating 
Station will provide a total of 3,524 megawatts of dependable capacity. As at December 31, 1992, the estimated 
cost to complete the Darlington construction program is $526 million, including cost escalation and interest of 
approximately $213 million. 

6. Fuel for electric generation 



millions of dollars 
Inventories - uranium 

- coal 

-oil 



725 

525 

95 

1,345 



773 

483 

86 

1,342 



7. Other deferred costs 



millions of dollars 

Bruce Heavy Water Plant "D" 

Wesleyville Generating Station 

Fuel oil contract 

Coal purchase agreement 

Denison Mines Limited uranium supply contract 

Rio Algom Limited uranium supply contract 

Manitoba Hydro power purchase contract 



37 
2 

17 
242 
448 
109 
855 



74 

4 

29 

34 

269 

448 

858 



Other deferred costs are amounts that the Board of Directors, under its rate setting authority, has determined be deferred 
and amortized for recovery through electricity rates on a straight-line basis over a specified period of years (see note 18). 

As a result of decisions taken in 1991 by Ontario Hydro to cancel the Denison Mines Limited and to amend the 
Rio Algom Limited long-term uranium supply contracts, the estimated outstanding advances and associated costs 
at the expiration of the contracts have been deferred and are to be amortized for recovery through future electricity 
rates on a straight-line basis over the periods 1992 through 2001, and 1994 through 2003, respectively. 

In 1989, Ontario Hydro entered into a 22-year contract with Manitoba Hydro (the Contract) to purchase up to 
1,000 MW of power per year beginning in the year 2000. On December 17, 1992, due to a projected surplus in 
generation capacity, Ontario Hydro exercised its right to terminate the Contract. On termination, the Contract 
requires Ontario Hydro to reimburse Manitoba Hydro for the lesser of $315 million or Manitoba Hydro's internal 
and out-of-pocket costs. Manitoba Hydro has provided Ontario Hydro with a certificate detailing its costs of 



166 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO HYDRO 

$131 million through to the date of termination, and an estimate of additional costs of up to $6 million to be incurred 
subsequent to the date of termination. Under the Contract, Ontario Hydro has the right to verify all amounts 
claimed by Manitoba Hydro. Ontario Hydro's interpretation of the Contract is that its liability is limited to costs 
incurred by Manitoba Hydro subsequent to entering into the Contract with Ontario Hydro on December 7, 1989. 
On this basis, on February 25, 1993, Ontario Hydro made a payment of $82 million to Manitoba Hydro. The 
$82 million payment plus $27 million of related project expenditures incurred directly by Ontario Hydro amount to 
a $109 million loss on cancellation of the Contract. The $109 million loss will not be charged directly to operations 
in 1992, since the Board of Directors, under its rate-setting authority, determined that the costs of cancelling the 
Contract will be deferred and amortized for recovery through future electricity rates on a straight-line basis over 
the period 1994, the first year such costs can be reflected in rates, through 2003. No provision has been accrued in 
Ontario Hydro's financial statements with respect to the $49 million difference between the amount claimed of 
$131 million and the payment of $82 million because Ontario Hydro is of the opinion that costs incurred by 
Manitoba Hydro before December 7, 1989 are not reimbursable by Ontario Hydro under the Contract; and no 
provision has been accrued with respect to Manitoba Hydro's estimate of additional costs of up to $6 million to be 
incurred subsequent to the date of termmation of the Contract. Subsequent payments, if any, to Manitoba Hydro 
with respect to the Contract cancellation will be included in the amount deferred for recovery through future 
electricity rates. 

In 1992, $39 million and $73 million (1991 - $39 million and $46 million) of other deferred costs were charged to 
depreciation, and fuel used for electric generation, respectively. 

8. Long-term debt 



millions of dollars 

Bonds and notes payable 

Other long-term debt 

Less payable within one year 



33,994 
40 



32,098 
62 



34,034 

2,796 

31,238 



32,160 

2,063 

30.097 



PUBLIC ACCOUNTS, 1992-93 



167 



ONTARIO HYDRO 

Bonds and notes payable, expressed in Canadian dollars, are summarized by years of maturity and by the currency 
in which they are payable in the following table: 



millions of dollars 





i -V • ••.'.'• 






Weighted 




Weighted 










Average 


Principal 


Average 




[• 'K • ■ J 


Principal Outstanding 


Interest Rate 


Outstanding 


Interest Rate 


Years of maturity 


Canadian 


Foreign 


Total 


per cent 


Total 


per cent 


1992 


— 


— 


— 




2,037 




1993 


2,749 


45 


2,794 




2,840 




1994 


1,129 


617 


1,746 




1,885 




1995 


1,580 


808 


2,388 




2,571 




1996 


2,284 


181 


2,465 




2,625 




1997 


912 


145 


1,057 




— 




1 - 5 years 


8,654 


1,796 


10,450 


10.6 


11,958 


10.8 


6-10 years 


9,578 


1,184 


10,762 


10.0 


7,861 


10.4 


11 -15 years 


1,752 


638 


2,390 


9.7 


2,152 


10.8 


16 -20 years 


2,960 


2,213 


5,173 


11.1 


5,595 


10.5 


21 -25 years 


598 


246 


844 

4,375 


10.5 
10.1 


1,182 
3,350 


11.8 


26 years and over 


4,375 


- 


10.4 




27,917 


6,077 


33,994 


10.3 


32,098 


10.6 


Currency in which payable 














Canadian dollars 






27,917 


' 


25,475 




United States dollars 






5,947 




6,496 




Swiss francs 






130 
33,994 




127 
32,098 





Bonds and notes payable are either held, or guaranteed as to principal and interest, by the Province of Ontario. 

Bonds and notes payable in United States dollars include $4,0i3 million (1991 - $4,292 million) of Ontario Hydro 
bonds held by the Province of Ontario and having terms identical with Province of Ontario issues sold in the 
United States on behalf of Ontario Hydro. 

Ontario Hydro has entered into financial arrangements as a vehicle for setting the interest rates in advance of future 
financing. As at December 31, 1992, obligations to sell $65 million of Government of Canada bonds in 1992 were 
outstanding (1991 - $717 million). 

Ontario Hydro has entered into various financial arrangements to hedge a portion of its foreign currency exposure. 

^-orward exchange contracts. Forward exchange contracts amounted to US$1,274 million as at December 31, 1992 
(1991 - US$2,834 million), having a weighted average Canadian dollar exchange rate of 1.26 (1991 - 1.22). These 
forward exchange contracts hedge principal and interest payments amounting to US$145 million due in 1993 and 
the remaining US$1,129 million hedge principal and interest payments due over the period 1994 through 1998. 

Foreign currency, swap contracts. Foreign currency swap contracts to exchange US$837 million and Swiss franc 250 million 
of principal and interest payments into Canadian dollars were outstanding as at December 31, 1992 (1991 - US$897 million 



168 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO HYDRO 

and Swiss franc 261 million). Of this, US$60 million and Swiss franc 11 million are due in 1993, and 
US$777 million and Swiss franc 239 million due over the period 1994 to 2001. 

Foreign currency options. Option contracts giving Ontario Hydro the right to buy US$713 million were outstanding 
as at December 31, 1992 (1991 - US$135 million). Option contracts giving holders the right to buy US$713 million 
from Ontario Hydro were outstanding at December 31, 1992 (1991 - nil). 

9. Bank indebtedness 

Bankindebtedness includes short-term bank lines of credit available to Ontario Hydro in the amount of 
$600 million. The lines of credit are unsecured and bear mterest at approximately the Canadian prime rate. 

10. Short-term notes payable 



millions of dollars 

Short-term notes used for cash management 

Short-term notes used for long-term financing 



127 
771 
898 



94 



94 



During 1992, certain bond iSsues were called and refinanced at favourable interest rates by issuing short-term notes. 
Financial arrangements were also entered into so as to achieve a fixed interest rate on the refinanced issues. 

11. Accrued fixed asset removal and irradiated fuel disposal costs 



millions of dollars 

Accrued fixed asset removal costs 

- accrued decommissioning costs 

- accrued fuel channel removal costs 

Accrued irradiated fuel disposal costs 



447 
374 



376 
347 



821 

696 

1,517 



723 

618 

1,341 



Fixed asset removal costs 

Fixed asset removal costs are the costs of decommissioning nuclear and fossil generating stations and heavy water 
production facilities after the end of their service lives, and the costs of removing certain fuel channels that are 
expected to be replaced during the life of the nuclear reactors. The significant assumptions used in estimating fixed 
asset removal costs were: 

• decommissioning of nuclear generating stations in the 2042 to 2065 period on the deferred dismantlement basis 
(dismantlement following storage with surveillance for a 30-year period after shutdown of the reactors), and a 
transportation distance of 1,000 kilometres from nuclear generating facilities to disposal facilities; 

• dismandement of Bruce Heavy Water Plants "A", "B" and "D" in the 1994 to 2005 period; 

• interest rates through to 2065 ranging from 9% to 11% (1991 - 9% to 11%); 

• escalation rates through to 2065 ranging from 4% to 7% (1991 - 4% to 7%); and 

• removal of fuel channels in Pickering Nuclear Generating Station "A" Unit 4 in the 1991 to 1993 (1991 - 1991 to 
1993) period, Bruce Nuclear Generating Station "A" Units 1 and 2 m the 1993 to 1999 (1991 - 1993 to 1999) pe- 
riod and Units 3 and 4 in the 2002 to 2010 (1991 - 2002 to 2010) period (see note 18), Pickering "B" in the 2012 
to 2017 (1991 - 2012 to 2017) period, Bruce "B" in the 2014 to 2019 (1991 - 2014 to 2019) period, and Darlington 
Nuclear Generating Station in the 2019 to 2024 (1991 - 2019 to 2024) period. 



PUBLIC ACCOUNTS, 1992-93 169 

ONTARIO HYDRO 

Because of possible changes to the above factors and the methods used for decommissioning and fuel channel 
removal, these costs are subject to revision. 

Irradiated fuel disposal costs 

The significant assumptions used in estimating the future irradiated fuel disposal costs were: 

• an in-service date of the year 2025 (1991 - 2025) for irradiated nuclear fuel disposal facilities; 

• a transportation distance of 1,000 kilometres from nuclear generating facilities to disposal facilities; 

• interest rates through to the disposal date ranging from 9% to 11% (1991 - 9% to 11%); and 

• escalation rates through to the disposal date ranging from 4% to 7% (1991 - 4% to 7%). 

Because of the uncertainties associated with the technology of disposal, and the above factors, these costs are 
subject to change. 

12. Contingencies 

Denison Mines Limited 

In April 1991, Ontario Hydro notified Denison Mines Limited (Denison), pursuant to the provisions in the contract, 
that the long-term uranium supply contract would be terminated effective January 1, 1993. In Denison's 1992 esti- 
mated base price and 1991 base price statements for the cost of production of uranium supplied to Ontario Hydro, 
Denison included significant amounts for depreciation and other costs, which Denison claims result from a revision 
to the estimated life of its Elliot Lake uranium mine as a consequence of the contract termination by Ontario Hydro 
and Denison's decision to close the mine. Ontario Hydro rejected both statements as not being in accordance 
with the requirements of the supply contract. The position being asserted by Denison would result in additional 
charges to Ontario Hydro estimated to be in excess of $350 million related to uranium deliveries in 1991 and 1992. 
Ontario Hydro is of the opinion that the parties never intended that Denison be reimbursed for such charges in the 
event of contract termination. Such charges would be in addition to the requirement that Ontario Hydro forgive the 
unrefunded portion of the advances made by Ontario Hydro for the mine expansion. Ontario Hydro is also of the 
opinion that such charges are not a cost of production in accordance with generally accepted accounting principles 
consistently applied as required by the supply contract. This dispute has been submitted to arbitration and the 
hearing is expected to commence in March 1993. At this time, the outcome of the dispute involving Denison's 
claim for significant depreciation and other costs is not determinable, and as such, no provision has been accrued 
in Ontario Hydro's financial statements with respect to any amounts in dispute. 

13. Statement of equity 

The 1992 net income available for appropriation was $312 million. To satisfy the requirements of the Power 
Corporation Act, $446 million was appropriated for debt retirement, necessitating a withdrawal of $134 million 
from the reserve for the stabilization of rates and contingencies. In 1991, the amounts were $416 million and 
$212 million, respectively, and net income was $204 million. 

14. Statement of source of cash used for investment in fixed assets 

Cash provided from financing represents the amount of cash provided from the issuance of long-term debt and 
the issuance of short-term notes used for long-term financing, less the amount of cash used to retire or redeem 
long-term debt, and the effects of changes in cash and cash equivalents. Cash and cash equivalents are defined to 
be cash and short-term investments less bank indebtedness and short-term notes used for cash management. 



170 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO HYDRO 

The changes in non-cash working capital and long-term accounts payable affecting operations consisted of 
the following: 



millions of dollars 

Accounts receivable - (increase) 
Fuel for electric generation - (increase) decrease 
Materials and supplies - decrease (increase) 
Accounts payable and accrued charges - increase 
Accrued interest - increase 
Long-term accounts payable and 
accrued charges - (decrease) 



(113) 
(3) 
51 
188 
6 



(167) 

10 

(4) 

65 

120 



(78) (48) 

51 (24) 

The reconciliation of cash used for investment in fixed assets with investment in fixed assets is shown below: 



millions of dollars 

Cash used for investment in fixed assets 
Changes in accounts payable and accrued charges 
affecting investment in fixed assets - increase 
Investment in fixed assets 



3,375 

152 
3,527 



3,356 

578 
3,934 



15. Benefit plans 

Ontario Hydro's employee benefit programs mclude the pension plan, the group life insurance plan and the long- 
term disability plan. The assets of these plans and the changes in assets during the year are shown in the financial 
statements of The Pension and Insurance Fund and are not included in Ontario Hydro's financial statements. 

Pension plan 

The pension costs for 1992 were $161 million (1991 - $143 million). Iii 1992, $106 million (1991 - $94 million) of 
the pension costs were charged to operations and $55 million (1991 - $49 million) were capitalized. The pension 
costs for 1992 were actuarially determined for accounting purposes using the following significant assumptions, 
which take into consideration the long-term nature of the pension plan: 

• rate used to discount future pension benefits - 7.00% (1991 - 8.75%); 

• rate used to estimate interest cost - 7.00% (1991 - 8.75%); 

• rate used to estimate return on investments - 9.00% (1991 - 9.75%); 

• salary schedule escalation rate - 4.00% (1991 - 5.75%); 

• average long-term rate used to estimate improvements in pension benefits to partially offset the effect of increase 
m cost of living - 2.81 % (1991 - 3.75%); and 

• average remaining period of service of the employees - 17 years (1991 - 16 years). 

Based on these assumptions, the actuarial present value of the accrued pension benefits is estimated to be 
$6,386 million as at December 31, 1992 (1991 - $5,430 million), and the pension plan assets available for these 
benefits were $5,748 million (1991 - $5,227 million) based on a five-year market value average. 

Deferred pension costs on the statement of financial position represent the cumulative difference between the 
funding contributions, including special payments, and pension costs. As at December 31, 1992, the deferred 
pension costs amounted to $535 million (1991 - $515 million) and primarily reflect special payments made in 1990 



PUBLIC ACCOUNTS, 1992-93 171 

ONTARIO HYDRO 

and 1991 relating to past service benefit improvements. The costs of pension benefit improvements funded by the 
special payments are being amortized as a charge to pension costs over the average remaining period of service of 
the employees. 

Group life insurance plan 

From April 1986 to May 1992, the plan assets were used to pay both the employee and employer insurance 
premiums for all members of the plan. Commencing in June 1992, Ontario Hydro resumed paying premiums for 
basic insurance coverage and employees resumed paying premiums for additional coverage. 

Group health care plan 

Ontario Hydro provides a group health care plan to its employees. In 1992, the cost of providing these benefits was 
$51 million (1991 - $42 million). 

Other post-employment benefits 

In addition to pension benefits, Ontario Hydro provides group life insurance and health care benefits to its retired 
employees and, in certain cases, their surviving spouses and unmarried dependents. The cost of providing the 
group life insurance and health care benefits is charged to operations as the benefits are paid. In 1992, the cost of 
providing these benefits was $16 million (1991 - $14 million). 

16. Research and development 

In 1992, approximately $134 million of research and development coses were charged to operations and $49 million 
were capitalized (1991 - $145 million and $20 million, respectively). 

17. Comparative figures 

Certain of the 1991 comparative figures in the Statement of Financial Position, Statement of Operations and the 
Statement of Source of Cash Used for Investment in Fixed Assets have been reclassified to conform with the 
1992 financial statement presentation. 

18. Subsequent event 

On March 8, 1993, Ontario Hydro approved an extensive capital and cost reduction and restructuring program, 
which is designed to enable Ontario Hydro to seek no rate increase in 1994 and to freeze rates in real terms for the 
remainder of the decade. Capital expenditures over the next 10 years are expected to be reduced by $10 billion. As 
part of the program, no commitment will be made at this time to retube the Bruce "A" nuclear reactors, which will 
continue to be maintained and operated as long as safety requirements permit (see note 11). The retubing option 
will remain open, subject to a review process prior to any further decisions to undertake retubing. The program is 
expected to result in staff reductions of approximately 4,500, most of which will occur by the end of 1993. The 
staff reductions, currently estimated to result in a $500 million charge to operations in 1993, will be achieved 
mainly through a range of options for voluntary departure. In addition, management has indicated its intention to 
recommend to the Board of Directors that some or all of the Other deferred costs, amounting to $855 million as at 
December 31, 1992, be written-off as a charge to operations in 1993 (see note 7). 



172 PUBLIC ACCOUNTS, 1992-93 



Auditor*s Report 



To the Ontario International Corporation 

and to the Minister of Economic Development and Trade 



I have audited the balance sheet of Ontario International Corporation as at March 31, 1993 and the 
statement of operations and retained income for the year then ended. These financial statements are the 
responsibility of the Corporation's management. My responsibility is to express an opinion on these 
financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Corporation as at March 31, 1993, and the results of its operations for the year then ended in 
accordance with the accounting policies described in Note 2. 



Z^^ (yO^ 



Toronto, Ontario Erik Peters, C.A. 

July 7, 1993 Provincial Auditor 



PUBLIC ACCOUNTS, 1992-93 



173 



ONTARIO INTERNATIONAL CORPORATION 
BALANCE SHEET 
AS AT MARCH 31 



1993 

($ OOO's) 



1992 
($ OOO's) 



ASSETS 



Bank 

Accounts receivable and advances 



566 

2 



481 
41 



568 



522 



LIABILITIES AND CAPITAL 



I 



Accounts payable and advances 


73 


47 


Contributions from the Province of Ontario (Note 3) 
Retained income 


80 
415 


80 
395 




495 


475 




568 


522 



See Accompanying Notes 



On behalf of the Corporation: 




hairman 
Vice-President 



174 PUBLIC ACCOUNTS, 1992-93 

ONTARIO INTERNATIONAL CORPORATION 

STATEMENT OF OPERATIONS AND RETAINED INCOME 

FOR THE YEAR ENDED MARCH 31 



1993 1992 

($ OOP's) ($ OOO^s) 



CONTRACT REVENUE fTVbre -^^ - 318 

CONTRACT EXPENDITURE (Note 4) - 319 



(1) 



EXPENSES 

Administrative 

Salaries and benefits 1,429 1,677 

Transportation and communication 353 353 

Services 261 344 

Supplies and equipment 92 127 

Program 

Trade Expansion Fund - forgivable loans 1,649 1,642 

Ambassadors Program - 24 

Consortia assistance 11 13 





3,795 


4,180 


Loss from operations 


3,795 


4,181 


Other income 

Recovery from Province of Ontario (Note 5) 


20 
3,795 


38 
4,180 




3,815 


4,218 



NET INCOME 20 37 

RETAINED INCOME, BEGINNING OF YEAR 395 358 

RETAINED INCOME, END OF YEAR 415 395 

See Accompanying Notes 



PUBLIC ACCOUNTS, 1992-93 175 

ONTARIO INTERNATIONAL CORPORATION 

NOTES TO THE FINANCIAL STATEMENTS 

MARCH 31, 1993 



PURPOSE OF THE CORPORATION 

The Ontario International Corporation was established: 

- to assist the private sector in Ontario to sell its consulting expertise, capital goods and training 
services in the world's markets; 

- to promote and support the marketing of Ontario's public sector expertise and systems 
internationally in conjunction with the private sector; and 

- to provide intergovernmental contact and an Ontario government presence in support of the export 
of professional services and goods associated with capital projects. 

SIGNIFICANT ACCOUNTING POLICIES 

The accompanying financial statements have been prepared in accordance with generally accepted 
accounting principles except for capital assets which are expensed when purchased, and administrative 
expenses which are recognized on a cash basis modified to allow an additional sixteen days to pay for 
goods and services pertaining to the fiscal year just ended. 

CONTRIBUTION FROM THE PROVINCE OF ONTARIO 

The contribution from the Province of Ontario relates to the net assets acquired from the Ontario 
Educational Services Corporation for which no consideration was paid. 



CONTRACT REVENUE AND EXPENDITURES 

In instances where govemment-to-govemment contracts provide a competitive advantage, the 
Corporation acts as a prime contractor on behalf of Ontario exporters. Contract revenue and 
expenditure relate to moneys received under these contracts and payment of these funds to Ontario 
exporters respectively. 

RECOVERY FROM THE PROVINCE OF ONTARIO 

Administrative and Program expenses are recovered from the Ministry of Economic Development and 
Trade out of moneys appropriated therefor by the Legislature of the Province of Ontario. 



176 PUBLIC ACCOUNTS, 1992-93 

ONTARIO INTERNATIONAL CORPORATION 

NOTES TO THE FINANCIAL STATEMENTS 

MARCH 31, 1993 



6. PENSION PLAN 

The Corporation provides pension benefits for its permanent employees through participation in the 
Public Service Pension Fund established by the Province of Ontario. The Corporation's share of 
contributions to the Fund during the year was $72,000 (1992 - $109,000) and is included m salaries 
and benefits in the Statement of Operations and Retained Income. This amount includes current 
contributions and additional payments required to cover the Corporation's share of the Fund's 
estimated unfunded liabilities on January 1, 1990. These additional payments will continue over the 
next 37 years. 

7. COMMITMENTS 

Forgivable loans committed but not disbursed as at March 31, 1993, amounted to $0.33 million (1992 
- $1.45 million). Disbursement of these loans is subject to the satisfactory completion by loan 
applicants of their agreements with the Corporation. 

8. FUTURE OPERATIONS 

Present enabling legislation expires December 31, 1993. Continued operations of the Corporation are 
dependant upon future legislation. 



PUBLIC ACCOUNTS, 1992-93 177 



Auditor's Report 



To the Ontario Junior Farmer Establishment Loan Corporation, 
to the Minister of Agriculture and Food, 
and to the Minister of Finance 



I have audited the balance sheet of the Ontario Junior Fanner Establishment Loan Corporation as at 
March 31, 1993 and the statement of operations for the year then ended. These financial statements are the 
responsibility of the Corporation's management. My responsibility is to express an opinion on these 
financial statements based on my audit 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Corporation as at March 31, 1993 and the results of its operations for the year then ended in 
accordance with generally accepted accounting principles. 



\s 



^ w:^tevv..<w^ 



Toronto, Ontario ^ J.F. Otterman, F.C.A. 

June 9, 1993 Assistant Provincial Auditor 



178 



PUBLIC ACCOUNTS, 1992-93 



THE ONTARIO JUNIOR FARMER ESTABLISHMENT LOAN CORPORATION 

Balance Sheet 
as at March 31, 1993 



Cash 



general 

funds held in trust 



Mortgage loans 

- interest due and accnied 

- principal 



Assets 


1993 
$ 


1992 

$ 




206,620 
100,294 


17,120 
100,762 




432,013 
10,039.^22 


574,965 
12.985.S48 




10,778,549 


13,678,695 



Funds held in trust 

Capital advances due to the Province of Ontario 
including accrued interest 



100,294 

10.678.255 
10,778,549 



100,762 

13.577.933 
13,678,695 



See accompanying notes to financial statements. 



On behalf of the Board: 




Vice-Chairman 




Member 



PUBLIC ACCOUNTS, 1992-93 179 



THE ONTARIO JUNIOR FARMER ESTABLISHMENT LOAN CORPORATION 



Statement of Operations 
for the year ended March 31, 1993 



1993 1992 

$ $ 

Revenue 

Mortgage interest (note 3) 583,676 725,345 

MisceUaneous 11.831 5.221 

595,507 730.566 

Expense (note 4) 

Interest on capital advances - Province of Ontario (note 3) 810.322 994.123 

Operating loss for the year 214,815 263,557 

Contribution by the Province of Ontario (note 5) 214,815 263,557 



See accompanying notes to financial statements. 



180 PUBLIC ACCOUNTS, 1992-93 

THE ONTARIO JUNIOR FARMER ESTABLISHMENT LOAN CORPORATION 

Notes to Financial Statements 
March 31, 1993 

1. STATUS OF CORPORATION 

The Corporation was created in 1952 under the Junior Farmer Establishment Act to provide loans to 
qualifying young fanners to assist them with establishing viable fanning operations. No new loans have been 
made since 1969 and the fmal mortgage instalments on outstanding loans are payable in 1999. 

2. BASIS OF ACCOUNTING 

The financial statements have been prepared by management in accordance with generally accepted 
accounting principles. 

3. INTEREST ON MORTGAGES AND CAPITAL ADVANCES 

Interest earned by the Corporation on its mortgage loans is fixed by legislation and averages approximately 
5 per cent per annum. Interest payable by the Corporation on capital advances from the Province of Ontario 
has been established by the Minister of Finance at 6.7 per cent. This interest differential is the primary 
reason for the Corporation's operating loss. 

4. ADMINISTRATION EXPENSES 

Salaries of the Corporation's staff and sundry administrative costs have been absorbed by the Ministry of 
Agriculture and Food and are not included in the statement of operations. 

5. CONTRIBUTION BY THE PROVINCE OF ONTARIO 

The cost of the loan program, which is presented by the net operating loss for the year, is paid out of moneys 
appropriated therefor by the Legislature. 



PUBLIC ACCOUNTS, 1992-93 181 



Auditor's Report 



To the Ontario Land Corporation and 

to the Chair of the Management Board of Cabinet 



I have audited the balance sheet of the Ontario Land Corporation as at March 31, 1993 and the 
statement of earnings for the period from March 25, 1993 to March 31, 1993. These financial statements 
are the responsibility of the Corporation's management. My responsibility is to express an opinion on 
these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Ontario Land Corporation as at March 31, 1993 and the results of its operations for the period then 
ended in accordance with generally accepted accounting principles. 



<W)^/t /^v 



Toronto, Ontario Erik Peters, C.A. 

July 13, 1993 Provincial Auditor 



182 



PUBLIC ACCOUNTS, 1992-93 



Ontario Land Corporation 



BALANCE SHEET 



As at March 31, 1993 



$000's 



ASSETS 

Accounts Receivable [note 3] 
Mortgage Receivable [note 4] 
Real Estate [note 5] 
Deferred Charges [note 7] 



9 

48 

440,0% 

952 



Total Assets 



441,105 



LIABILITIES AND EQUITY 
LIABILITIES 

Deposit [note 3] 

Accrued Interest on Long Term Debt [note 7] 

Deferred Liability [note 7] 

Long Term Debt-Minister of Finance [note 6] 



1 

528 

424 

350,000 



EQUITY 

Contributed Surplus 



350,953 



90,152 



Total Liabilities and Equity 



See accompanying notes 
On behalf of the Board: 



\ Directoj>^ \ 



441,105 




PUBLIC ACCOUNTS, 1992-93 183 



Ontario Land Corporation 



STATEMENT OF EARNINGS 



For the period March 25, 1993 to March 31, 1993 



EXPENSES 



$000's 



REVENUE 

Real Estate Sales 56 

COST OF SALES 56 



Net Earnings for the Period 



See accompanying notes 



184 PUBLIC ACCOUNTS, 1992-93 

Ontario Land Corporation 

NOTES TO FINANCLVL STATEMENTS 

March 31, 1993 

1. BACKGROUND 

Ontario Land Corporation [OLC] was incorporated in 1975 as a Crown Corporation without 
share capital under the Ontario Land Corporation Act. OLC ceased active operations on 
March 31, 1987. In the budget brought down on April 30, 1992, the Treasurer of Ontario 
addressed the reactivation of OLC for the development and sale of government surplus lands. 
Reactivation of OLC is the initial step towards forming a Crown Corporation that will 
provide a more fully integrated realty service for the government. To this end, the 
Government of Ontario introduced legislation in May 1993 to establish the Ontario Realty 
Corporation [ORC]. ORC is expected to become operational in late 1993/94 following 
enactment of the legislation, at which time the OLC Act will be repealed and OLCs 
operations will be rolled into ORC's strategic and operational plans. 

On March 25, 1993 OLC received a loan of $350.0 miUion and contributed surplus of $90.2 
miUion from the Minister of Finance to facilitate the acquisition of surplus real estate assets 
totalhng $440.2 million from the Government of Ontario. 

In compUance with a supplementary agreement between the Chair of the Management Board 
of Cabinet and OLC, no adjustments for operating expenses and revenue have been made 
for the seven days period between the closing of the purchase and sale transaction, March 
25, and March 31, 1993. 

2. SIGNIFICANT ACCOUNTING POLICIES 
General 

The financial statements are prepared in accordance with generally accepted accounting 
principles as prescribed by the Canadian Institute of Chartered Accountants. 

Mortgage 

The mortgage is carried at principal amount outstanding plus accrued interest. 

Real Estate 

Real estate is carried at the purchase price. 

Revenue recognition 

Reveniie from the sale of real estate is recognized at the time of closing. 



PUBLIC ACCOUNTS, 1992-93 185 

3. ACCOUNTS RECEIVABLE 

Accounts receivable include a deposit on sale of $2,812 and a pledge deposit of $1,000 
received by the Management Board Secretariat, and a balance of $5,575 due on closing of a 
sale of property on March 29, 1993. The pledge deposit receivable is offset by a 
corresponding amount included as 'Deposit' in the liability section of the balance sheet. 



4. MORTGAGE RECEIVABLE 

The Corporation took back a mortgage of $47,813 on the sale of a property. 

5. REAL ESTATE 

Real Estate represents the Corporation's acquired interest in a number of provincial surplus 
real estate assets which will be eventually conveyed to the Corporation from the Government 
of Ontario. 

6. LONG TERM DEBT 

The Corporation received a loan of $350.0 milhon on March 25, 1993 in order to acquire 
$440.2 million in real estate. 

The loan consists of four segments as follows: 

Amount Rate Maturity Date 



$ 75 million 


7.46% 


March 25, 


1995 


$100 million 


7.89% 


March 25, 


1996 


$100 million 


7.99% 


March 25, 


1997 


$ 75 million 


8.08% 


March 25, 


1998 



Interest will be compounded and paid annually. Each segment of the loan is renewable on 
maturity up to a total term of twenty years. 



7. DEFERRED CHARGES 

Deferred Charges represent $528,000 in interest accrued on the $350.0 miUion long term debt 
due to the Ontario Minister of Finance for the seven days period ending March 31, 1993. 
These charges have been deferred until after April 1, 1993 when the Corporation assumes 
the operating responsibiUty for properties. In addition, the Corporation has recognized a 
deferred charge of $424,000 for municipal levies prepaid by the Management Board 
Secretariat. This amount is offset by a corresponding deferred liability in the liabiUty section 
of the Balance Sheet. Repayments to the Management Board Secretariat will be made as 
OLC receives the proceeds from sales. 



186 PUBLIC ACCOUNTS, 1992-93 



Auditor's Report 



To the Board of Directors of the Ontario lottery Corporation 
and to the Minister of Culture, Tourism and Recreation 



I have audited the balance sheet of the Ontario Lottery Corporation as at March 31, 1993 and the 
statements of operations, net income due to Province of Ontario and equity in fixed assets for the year then 
ended. These financial statements are the responsibility of the Corporation's management. My 
responsibility is to express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial positicm 
of the Corporation as at March 31, 1993 and the results of its operations for the year then ended in 
accordance with generally accepted accounting principles. 



,/^*^ f^>^ 



Toronto, Ontario Erik Peters, C.A. 

June 21, 1993 Provincial Auditor 



PUBLIC ACCOUNTS, 1992-93 



187 



ONTARIO LOTTERY CORPORATION 

BALANCE SHEET 
AS AT MARCH 31, 1993 
(in thousands of dollars) 



1993 



1992 
(restated - 
see note 3) 



Assets 



Cash 

Prize Funds on Deposit 

Due firom Inteq)rovincial Lottery Coiporation 

Accrued Interest 

Accounts Receivable 

Prepaid Expenses 

Fixed Assets (note 4) 



40^58 
58,053 

1.903 

13,388 
10,107 
52,871 



54,486 
56,028 
1,640 
1.579 
4,537 
5,388 
16,473 



176,580 



140,131 



Liabilities 



Accounts Payable and Accrued Liabilities 

Prize Money Unclaimed 

Due to InterpiDvincial Lottery Corporation 

Due lo Government of Canada 

Deferred Income 

Net Income Due to Province of Ontario 

Equity in fixed assets 

Commitments (note 6) 



35.950 
58,053 
8.602 
2.000 
21,658 
(2.554) 
52,871 



32.953 
56,028 

2,450 
30,132 

2,095 
16,473 



176,580 



140,131 



See accompanying notes to financial statements. 
On behalf of the Board: 




Dirccior 



./I 
Dirccior / 



188 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO LOTTERY CORPORATION 

STATEMENT OF OPERATIONS 

FOR THE YEAR ENDED MARCH 31, 1993 

(in thousands of dollars) 



1993 



1992 
(restated - 
see note 3) 



Sales 



1,665^44 



1,406,294 



Direct Costs 
Prizes 

Commissions 
Brand Maiketing 
Ticket Printing and Terminal Operation 



808,789 

112,083 

22,151 

35,125 



674,155 

100,721 

16,920 

37,460 



978,148 



829,256 



Sales Less Direct Costs 



687,196 



577,038 



Operating Expenses 

Administration and Other 
Depreciation 



78,500 
6,277 



80,991 
6,586 



84,777 



87,577 



Net Income From Operations 



602,419 



489,461 



Interest Income 

Payments to Government of Canada 

- on behalf of the Province of Ontario (note 5) 

- Goods and Services Tax 



8,005 

18,241 
25,030 



10,234 

17,916 

21,443 



Net Income 



567,153 



460,336 



See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1992-93 



189 



ONTARIO LOTTERY CORPORATION 

STATEMENT OF NET INCOME DUE TO PROVINCE OF ONTARIO 

FOR THE YEAR ENDED MARCH 31, 1993 

(in thousands of dollars) 



1993 



1992 
(restated - 
see note 3) 



Balance, beginning of year 



2,095 



666 



Add (Deduct): 

Net Income 

Depreciation 

Loss on disposal of fixed assets 

Goods and Services Tax included in assets 

Capital expenditures 



567,153 

6,277 

79 

2,596 

(42,754) 



460,336 

6,586 

785 

661 

(11,811) 



See accompanying notes to fmancial statements. 



533,351 



456,557 



Less Payments to Province of Ontario 



535,446 

538,000 



457,223 

455,128 



Balance, end of year 



(2,554) 



2,095 



190 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO LOTTERY CORPORATION 

STATEMENT OF EQUITY IN FIXED ASSETS 

FOR THE YEAR ENDED MARCH 31, 1993 

(in thousands of dollars) 



1993 



1992 
(restated - 
see note 3) 



Balance, beginning of year 

Add: Capital expenditures 

Deduct: Depreciation 

Disposal of fixed assets 



16,473 

42,754 

6^77 
79 



12,033 

11,811 

6,586 
785 



Balance, end of year 



52^71 



16,473 



See accompanying notes to financial statements. 



! 



I 



PUBLIC ACCOUNTS, 1992-93 191 

ONTARIO LOTTERY CORPORATION 

NOTES TO FINANCIAL STATEMENTS 

MARCH 31, 1993 

(in thousands of dollars) 



Nature of the Corporation 

The Ontario Lottery Corporation was incorporated without share capital on February 6, 1975 pursuant to 
the Ontario Lottery Corporation Act ("Act"). The Corporation is responsible for the conduct and 
management of lottery games in Ontario. The Wintario, Lottario, Instant, Encore, Pick 3, Cleansweep and 
Pro Line lotteries are conducted solely by the Corporation, whereas, the Provincial, Special Events and 
Lotto 6/49 lotteries are joint undertakings by all Provinces acting through the Interprovincial Lottery 
Corporation. 

Signiflcant Accounting Policies 

(a) Basis of Accounting 

The Corporation's financial statements are prepared in accordance with generally accepted 
accounting principles. 

(b) Fixed Assets 

Major capital expenditures with a future useful life beyond the current year are capitalized at cost 
and are depreciated on a straight-line basis according to their estimated useful lives, as follows: 



Building 


25 years 


Furniture & Fixtures 


10 years 


Leasehold Improvements 


Term of Lease 


Automotive 


3 years 


Wagering Terminals 


7 years 


Computer Hardware 


3 years 


System Software 


3 years 



Minor capital expenditures and the expenditures for repairs and maintenance are charged to income. 

(c) Prize Money Unclaimed 

Under the regulations of the Act, unclaimed prize money from lotteries conducted solely by the 
Corporation are reserved for the benefit of the players through prizes and bonus draws. 

(d) Revenue Recognition 

Revenues are deferred on ticket sales where a draw has not taken place. For Wintario and Instant 
games, revenues are recognized when the ticket is sold to the consumer. 



192 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO LOTTERY CORPORATION 

NOTES TO FINANCIAL STATEMENTS 

MARCH 31, 1993 

(in thousand of dollars) 



Change in Accounting Policy 

During the year, the Corporation changed its method of accounting for capital expenditures from expensing 
them to operations at the time of acquisition to capitalization and depreciation thereof. This change has 
been applied retroactively. Accordingly, the equity in fixed assets at March 31, 1991 has been recorded 
at $12,033, being the cumulative net fixed assets to that date. As a result of this change, for the years 
ended March 31, 1993 and 1992, net income has increased by $33.3 million and $1.9 million, respectively, 
and the balance of net income due to Province of Ontario has decreased $2.4 million and $1.9 million, 
respectively, as outlined below. 



1993 



1992 



Net Income: 

Under previous policy 



533,814 



458,456 



Add (Deduct): 

Capital expenditures net of 
Goods and Services Tax 
Depreciation 

Loss on disposal of fixed assets 
Assets acquired under capital lease 



40,158 

(6,277) 

(79) 

(463) 



11,150 

(6,586) 

(785) 

(1,899) 



33,339 



1,880 



Net income (1992 - as restated) 



567,153 



460,336 



Fixed Assets 



1993 



1992 







Accumulated 


Net Book 


Net Book 




Cost 


Depreciation 


Value 


Value 


Land 


260 




260 


260 


Building 


1,040 


343 


697 


738 


Furniture & Fixtures 


7,414 


1,734 


5,680 


5,240 


Leasehold Improvements 


1,596 


88 


1,508 


794 


Automotive 


1,191 


894 


297 


691 


Wagering Terminals 


68,569 


48,170 


20,399 


756 


Computer Hardware 


27,404 


10,251 


17,153 


7,321 


System Software 


7,427 


550 


6,877 


673 



114,901 



62,030 



52,871 



16,473 



PUBLIC ACCOUNTS, 1992-93 193 

ONTARIO LOTTERY CORPORATION 

NOTES TO FINANCIAL STATEMENTS 

MARCH 31, 1993 

(in thousands of dollars) 



Payments to Government of Canada 

The provincial lottery corporations make remittances to the Government of Canada under an agreement 
dated August 1979 made between the Provincial Governments and the Federal Government. The agreement 
stipulates that the Government of Canada will not participate in the sale of lottery tickets. 



6. Commitments 

The Corporation has entered into several office space leases in various locations in Ontario. The minimum 
annual lease payments for each of the next five years are approximately as follows: 

1994 $4,117 

1995 3,834 

1996 3,834 

1997 3,868 

1998 4,001 

Future aggregate minimum lease payments to the expiry dates amount to approximately $45,412. 

The Corporation has a purchase agreement for new On-line Gaming Terminals that will cost $35 million 
in capital expenditures over the next two years, and a purchase agreement for ticket printing services that 
will cost $59 million in ticket printing expenditures over the next five years. In addition, the Corporation 
has concluded agreements for services for the development of software that will cost $3 million in capital 
expenditures over the next year. 

7. Comparative Figures 

Certain amounts at March 31, 1992, have been reclassified to conform with the financial statement 
presentation adopted at March 31, 1993. 



194 ^ PUBLIC ACCOUNTS, 1992-93 

AUDITORS' REPORT 



To the Directors of 

Ontario Mortgage Corporation and the 

Chair of the Management Board of Cabinet 

We have audited the balance sheet of Ontario Mortgage Corporation as at 
March 31, 1993 and the statements of earnings, contributed surplus and retained 
earnings for the year then ended. These financial statements are the responsibility 
of the corporation's management. Our responsibility is to express an opinion on 
these tlnancial statements based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. 
Those standards require that we plan and perform an audit to obtain reasonable 
assurance whether the financial statements are free of material misstatement. An 
audit includes examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statements. An audit also includes assessing the 
accounting principles used and significant estimates made by management, as well 
as evaluating the overall fmancial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the 
financial position of the corporation as at March 31, 1993 and the results of its 
operations and the changes in its financial position for the year then ended in 
accordance with generally accepted accounting pnnciples. 



C/\^>^--a-^ 




Toronto, Canada, 

May 29, 1993. Chanered Accountants 



PUBLIC ACCOUNTS, 1992-93 



195 



Ontario Mortgage Corporation 



As at March 3 1 



BALANCE SHEET 



1993 


1992 


$ 


[OOO's] $ 


2,388 


2,644 


442 


259 


10,088 


10,658 


334 


379 



ASSETS 

Cash 

Accounts receivable 
Mortgages [note 2 J 
Real estate [note 3 J 



13,252 



13,940 



LIABILITIES AND SHAREHOLDER'S EQUITY 
Liabilities 



Accounts payable and accrued liabilities 
Dividends payable to the Treasurer of Ontario 



351 
147 



394 
312 



Total liabilities 



498 



706 



Shareholder's equity 

Capital stock [note 5 J 
Authorized and issued 
10 common shares with no par value 



Contributed surplus 
Retained earnings 


7,121 
5,633 


7,601 
5,633 


Total shareholder's equity 


12,754 


13,234 




13,252 


13,940 



See accompanying notes 
On behalf of the Board: 




/(-% 



Director 



Directo 




196 ^ PUBLIC ACCOUNTS, 1992-93 

Ontario Mortgage Corporation 

STATEMENT OF EARNINGS 

Year ended March 3 1 



1993 1992 

$ [OOP's] $ 



REVENUE 

Interest on mortgages 1,024 1,225 

Other interest income 192 246 

Reduction in mortgage allowance and reserve [note 2 J — 149 



Gain on sale of acquired properties 
Administration fees 


211 
60 


58 




1,487 


1,678 


EXPENSES 

Mortgage administration fees 
Other 


102 
12 


108 
17 




114 


125 


Net earnings for the year 


1,373 


1,553 



See accompanying notes 



PUBLIC ACCOUNTS, 1992-93 197 

Ontario Mortgage Corporation 

STATEMENT OF CONTRIBUTED SURPLUS 

Year ended March 3 1 





1993 

$ 


(OOO's] 


1992 

$ 


Balance, beginning of year 

Return of contributed suq^lus to the Treasurer of Ontario 


7,601 
(480) 




8,170 
(569) 


Balance, end of year 


7,121 




7,601 



STATEMENT OF RETAINED EARNINGS 



Year ended March 3 1 





1993 

$ 


[OOO's] 


1992 

S 


Balance, beginning of year 

Net earnings for the year 

Dividends declared to the Treasurer of Ontario 


5,633 
1,373 

(1,373) 




5,633 
1,553 

(1,553) 


Balance, end of year 


5,633 




5,633 



See accompanying notes 



198 \ PUBLIC ACCOUNTS, 1992-93 

Ontario Mortgage Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 

1. SIGNIFICANT ACCOUNTING POLICIES 

Ontario Mortgage Corporation [the "Corporation"] was incorporated under the Corporations Act in 
1948 and remained active until April 1, 1982, at which time its assets, liabilities and shareholder's 
equity were transferred to Ontario Land Corporation ["OLC"]. OLC ceased active operations on 
March 31, 1987, at which time the Corporation was reactivated under the Ontario Business 
Corporations Act and certain assets and liabilities of OLC were transferred to it. All outstanding 
shares of the Corporation are now held in trust for the Crown in the Right of the Province of 
Ontario [the "Province"]. The Corporation returns excess funds to the FYovince in the fonn of 
quarterly dividends from profits and return of contributed surplus from repayments of principal. 

In response to government policy, the Corporation sold the majority of its mortgage portfolio 
during the year ended March 31, 1988. Portions of the remaining portfolio may be sold in the 
future. The Corporation has entered into an agreement with the Canada Mortgage and Housing 
Corporation to administer the remaining mortgages. 

The Corporation administers certain housing incentive programs as an agent of the Province. 
Advances under these programs are reflected in the Public Accounts but are not included in the 
accounts of the Corporation. The Corporation also administers 1,731 land leases [690 residential 
and 1,041 commercial] on behalf of the Management Board Secretariat and a portfolio of second 
mortgages on behalf of the Province. Mortgage administration fees related to these mortgages are 
shown as expenses of the Corporation. 

SaUu"ies, benefits and other administrative expenses of the Corporation Jire absorbed by the 
Management Board Secretariat. 

Mortgages 

Mortgages are carried at the principal amount outstanding plus accrued interest, less allowance and 
reserve for losses. 

Real estate 

Real estate acquired upon default of mortgage loans consists of the unpaid mortgage balances 
together with operating costs, net of rent received. These properties are subsequently sold with the 
intention of recovering the value of the related mortgages. 

Revenue recognition 

Revenue from the sale of real estate is recognized when title passes to the purchaser. 



PUBLIC ACCOUNTS, 1992-93 199 

Ontario Mortgage Corporation 

NOTES TO FINANCIAL STATEMENTS 

March 31, 1993 

2. MORTGAGES 

Mortgages consist of the following: 





1993 

$ 


[OOO's 


1992 

] $ 


Uninsured 

Insured under the National Housing Act 


12,763 
90 




13,310 
113 


Mortgage allowance and reserve 


12,853 
(2,765) 




13,423 
(2,765) 




10,088 




10,658 



Mortgages remaining at March 31, 1993 consist of $6,909,991 first mortgages [120 units; 1992 - 
136 units] and $5,942,886 second mortgages [374 units; 1992 - 424 units]. Maturity dates range 
up to 18 years on the fu-st mortgages and up to 30 years on the second mortgages. Interest rates 
range from 6% to 14.25%. 

3. REAL ESTATE 

The Corporation holds 38 [1992 - 40] acquired properties as a result of default by mortgagors. 
These properties consist of townhouses, condominium apartments and single family homes. 

4. STATEMENT OF CHANGES IN FINANCIAL POSITION 

A separate statement of changes in financial position has not been prepared since cash flows from 
operating, investing and financing activities are readily apparent from the other financial 
statements. 

5. CAPITAL STOCK 

Capital stock has a legal stated value of $1 per share. 

6. COMPARATIVE FINANCIAL STATEMENTS 

The comparative financial statements have been reclassified from statements previously presented 
to conform to the presentation of the 1993 financial statements. 



200 PUBLIC ACCOUNTS, 1992-93 

Auditor's Report 



To the Ontario Municipal Improvement Corporation 
and to the Minister of Finance 



I have audited the balance sheet of the Ontario Municipal Improvement Corporation as at March 31, 
1993 and the statement of revenue and expenditure for the year then ended. These financial statements are 
the responsibility of the Corporation's management. My responsibility is to express an opinion on these 
financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial 
position of the Corporation as at March 31, 1993, and the results of its operations for the year then ended 
in accordance with generally accepted accounting principles. 



:^(Q^siz:^ — 



Toronto, Ontario \J J.F. Otterman, F.C.A. 

June 11, 1993 Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1992-93 



201 



THE ONTARIO MUNICIPAL IMPROVEMENT CORPORATION 

Balance Sheet 
as at March 31, 1993 



Assets 


1993 

($000's) 


1992 

($000's) 


Cash 


8 


7 


Accrued interest on investments 


2,178 


1,264 


Long term investments, at cost (schedule) 


85,459 


43,212 




87,645 


44,483 


Liabilities 






Accrued interest on borrowings 


2,178 


1,264 


Due to: 






- Canada Pension Plan Investment Fund (note 1) 


79,021 


34,786 


- Treasurer of Ontario 


6,446 


8,433 



See accompanying schedule and notes to financial statements. 



Approved on behalf of the Corporation. 



87,645 



44,483 




^a^>^;>W^ 



Chairman 







Member 



202 



PUBLIC ACCOUNTS, 1992-93 



THE ONTARIO MUNICIPAL IMPROVEMENT CORPORATION 

Statement of Revenue and Expenditure 
for the year ended March 31, 1993 



See accompanying schedule and notes to financial statements. 



1993 
($000's) 



1992 
($000's) 



Revenue 

Interest on investments 



7,372 



3,974 



Expenditure 






Interest on borrowings 






- Canada Pension Plan Investment Fund (note 1) 


6,519 


2,898 


- Treasurer of Ontario (note 2) 


353 


1,076 




7,372 


3,974 



PUBLIC ACCOUNTS, 1992-93 



203 



SCHEDULE 



THE ONTARIO MUNICIPAL IMPROVEMENT CORPORATION 

Long Term Investments in Municipal and School Board Debentures 
as at March 31, 1993 



Analysis by Rate of Interest 



Analysis by Years of Maturity 



Interest 
Rate 

on % 


Principal 
1993 1992 

($000's) ($000's) 




Years of 
Maturity 
March 31 


Principal 
1993 1992 

($000's) ($000's) 


7.00- 8.99 


54 


281 










9.00 - 10.99 


79,156 


35,974 




1993 





1,766 


11.00- 12.99 


4,422 


4,936 




1994 


1,524 


1,584 


13.00 - 19.25 


1,827 


2,021 




1995 


1,458 


1,524 




85,459 


43,212 




1996 
1997 


1,020 
462 


1,058 
462 






1 


-5 


1988 
years 


340 
4,804 


_ 




6,394 






6- 


10 


years 


1,497 


1,729 






11- 


15 


years 


107 


268 






16- 


20 


years 


34,816 


34,821 






21- 


25 


years 


44,235 
85,459 


_ 




43,212 



204 PUBLIC ACCOUNTS, 1992-93 

THE ONTARIO MUNICIPAL IMPROVEMENT CORPORATION 

Notes to Financial Statement 
March 31, 1993 

1. CANADA PENSION PLAN INVESTMENT FUND BORROWINGS 

The Corporation is authorized to borrow up to $200 million from the Canada Pension Plan (CPP) when 
available. The borrowings are repayable 20 years from the date of issuance of the debentures and are 
guaranteed by the Minister of Finance. These funds are lent to municipalities and school boards under the 
same terms and interest rates as the underlying borrowings. 

During the fiscal year the Corporation increased its borrowing from CPP by $44,235 million to support a 
significant increase in capital projects undertaken by the School Boards. 

2. INTEREST ON ADVANCES 

Pursuant to Order in Council 775/77, interest payable by the Corporation on advances from the Treasurer of 
Ontario is an amount equal to the excess of revenue over expenditure for the fiscal year. 

3. ADMINISTRATION EXPENSE 

All administrative services have been provided by the Ministry of Finance without charge to the Corporation. 



PUBLIC ACCOUNTS, 1992-93 205 



Audit or *s Report 



To the Ontario Northland Transportation Commission 

and to the Minister of Northem Development and Mines 



I have audited the consolidated balance sheet of the Ontario Northland Transportation Commission 
as at December 31, 1992 and the consolidated statements of operations and retained earnings, contributed 
surplus and changes in financial position for the year then ended. These financial statements are the 
responsibility of the Commission's management. My responsibility is to express an opinion on these 
financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these consolidated financial statements present fairly, in all material respects, the 
financial position of the Commission as at December 31, 1992 and the results of its operations and the 
changes in its financial position for the year then ended in accordance with generally accepted accounting 
principles. 



^Vi /ytC 



Toronto, Ontario Erik Peters, C.A. 

March 28, 1993 Provincial Auditor 



206 



PUBLIC ACCOUNTS, 1992-93 



Ontario Northland Transportation Commission 
Consolidated Balance Sheet 

(dollars in thousands) 



December 31 



1992 



1991 



Assets 

Cun-ent Assets 

Cash and short-term investments 
Accounts receivable 
Materials and supplies 
Prepaid expenses 



Investment in Telesat Canada 

Self-Insurance Fund (Note 1) - Market value $3,772; (1991 - $3,409) 

Investment in Capital Assets (Sctiedule 1) 

other Assets (Note 2) 



$ 6.028 $ 534 

21.335 23,533 

9.008 9,968 

512 711 

36,883 34,746 

150 150 

3.568 3,115 

230.779 237,199 

6.216 7.215 

$ 277,596 $ 282.425 



LJabilities and Equity 

Current LiabPitles 

Accounts payable and accrued charges 

Deferred revenue 

Current portion of long-term debt 



Provision for Self-Insurance (Note 1) 

Long-Term Debt (Note 4) 

Commitments arxJ Contingencies (Note 9) 

Province of Ontario Equity 

Contributed surplus 
Retained earnings 



$ 12.286 $ 
149 
1.000 


11,615 
1,085 
1.000 


13.435 


13.700 


3.568 


3.115 


40.208 


41.208 


12.015 
208.370 


11,706 
212.696 


220.385 


224,402 



277.596 $ 282.425 



On Behalf of^e Commission 





M. K. Rukavina, Chairman 

P. A. Dyment, President and CEO 



The accompanying summary of significant accounting policies and notes are an integral part of these consolidated financial 
statements. 



PUBLIC ACCOUNTS, 1992-93 207 



Ontario Northland Transportation Connmission 
Consolidated Statement of Operations and Retained Earnings 

(dollars in thousands) 

For the year ended December 31 1992 1991 

Operating Revenues (Schedule 2) $ 143,758 $ 130,724 

Operating Expenses (Schedule 2) 133.407 116.296 

Operating Income from Continuing Operations 

Other Expenses 

General administrative expenses 
Interest expense 

Write-off of interest receivable (Note 5) 
Investment and other income 



(Loss) Income from Continuing Operations 

Discontinued Operations (Note 8) 

Loss from operations of discontinued 
Transport/Express Services division (2,141) (2,279) 

Loss on disposal of Transport/Express 
Services division, including provision 
for severance payments to employees 

Total Loss from Discontinued Operations 

Net (Loss) Income for the year 

Retained Eamings - beginning of year 

Retained Eamings - end of year $ 208,370 $ 212,696 



10.351 


14.428 


9.581 
160 
2.228 
^895) 


9,191 
129 

(825) 


11.074 


8.495 


(723) 


5.933 



(1.462) 


- 


(3.603) 


f2.279) 


(4.326) 


3.654 


212.696 


209.042 



The accompanying summary of significant accounting policies and notes are an integral part of these consolidated financial 
statements. 



208 



PUBLIC ACCOUNTS, 1992-93 



Ontario Northland Transportation Commission 
Consolidated Statement of Contributed Surplus 

(ddlars in thousands) 



For the year ended December 31 



1992 



1991 



Balance - beginning of year 

Add: Rail passenger equipment upgrade 

Less: Amortization 
Balance - end of year 



11.706 $ 13,828 

2,400 

2.091 2.122 

12.015 $ 11.706 



The accompanying sumnnary of significant accounting policies and notes are an integral part of these consolidated financial 
statements. 



PUBLIC ACCOUNTS, 1992-93 



209 



Ontario Northland Transportation Commission 
Consolidated Statement of Changes in Financial Position 

(doiiars in thousands) 



For the year ended December 31 



1992 



1991 



t 



Operating Activities 

(Loss) income from continuing operations 
Loss from discontinued operations (Note 8) 

Net (loss) income for the year 
Items not affecting cash 
- amortization 



Changes in non-cash working capita! balances 
Decrease in accounts receivable 
Decrease in materials, supplies and prepaid expenses 
Increase (decrease) in accounts payable and accrued charges 
(Decrease) increase in deferred revenue 



Rnancing Activities 

Proceeds from term banl< loan 
Reduction of term banl< loan 
Proceeds from Province of Ontario 



Investing Activities 

Proceeds from sale of long-term investments 
Investment in capital assets 
Proceeds from sale of capital assets 
Decrease (increase) in other assets 
• Increase in goodwill 



Increase in Cash and Short-Term Investments during the year 
Cash and Short-Term Investments - beginning of year 
Cash arxJ Short-Term Investments - erxj of year 



$ 


(723) $ 
f3.603) 


5.933 
(2.279) 




(4.326) 
10.897 


3.654 
8.849 



6,571 



12,503 



2.198 


360 


1.159 


1.931 


671 


(859) 


f936) 


229 


9.663 


14.164 




7.000 


(1.000) 


- 


2.400 


- 


1.400 


7.000 




2.029 


(7.360) 


(21.998) 


1,142 


1.018 


649 


(82) 


- 


(628) 


f5.569) 


(19.661) 


5,494 


1.503 


534 


(969) 



6,028 $ 



534 



The accompanying summary of significant accounting policies and notes are an integral part of these consolidated financial 
statements. 



210 



PUBLIC ACCOUNTS, 1992-93 



Ontario Northland Transportation Commission 
Consolidated Schedule of Investment in Capital Assets 

Schedule 1 

(dollars In thousarxJs) 
December 31 1992 1991 







Cost 


Accumulated 
Amortization 


Net Book 
Value 


Net Book 
Value 


Rail Services 

Roadway 
Buildings 
Equipment 


$ 


129.403 
40.453 
60.868 


$ 45.131 

6.146 

23,699 


S 84.272 $ 
34,307 
37.169 


86.465 
33.636 
37.271 


Telecommunications 

Equipment 
Buildings 




72.529 
3.139 


39.740 
893 


32.789 
2,246 


31.489 
1.942 


Air Services 

Aircraft 

Buildings 

Equipment 




15.092 
1.869 
2.071 


12.408 

701 

2.071 


2.684 
1.168 


3.707 

1.261 

383 


Transport/Express Services 

Vehicles 

Land and buildings 

Equipment 




2.384 
644 
640 


1.774 
454 
536 


610 
190 
104 


848 
216 
170 


Marine Services (Owen Sound) 

Vessels 

Land and buildings 

Equipment 




20.772 
126 
244 


6.505 

29 

236 


14.267 

97 

8 


13.966 
99 
15 


Bus Services 

Coaches 

Land and buildings 

Franchises 




8.040 

2.000 

298 


2.401 

6 

90 


5,639 

1.994 

208 


7.226 

2.000 

238 


Marine Services (North Bay and Moosonee) 

Vessels 913 
Buildings 105 


543 
33 


370 
72 


404 
75 


Under construction 




12.585 


. 


12.585 


15.788 




$ 


374,175 


$ 143.396 $ 230,779 $ 


237.199 



The accompanying summary of significant accounting policies and notes are an integral part 
statements. 



of these consolidated financial 



PUBLIC ACCOUNTS, 1992-93 



211 



Ontario Northland Transportation Commission 
Consolidated Schedule of Operating Revenues and Expenses 

Schedule 2 

(dollars in thousands) 
1992 1991 



For the year ended December 31 



RaP Services 

Sales revenue 

Government reimbursement (Note 6) 

Total revenue 
Expense 

Income from operations 

Telecommunications 

Sales revenue (Note 7) 
Expense 

Income from operations 

Air Services 

Sales revenue 

Government reimbursement (Note 6) 

Total revenue 
Expense 

Loss from operations 

Marine Services (Owen SourxJ) 

Sales revenue 

Government reimbursement (Note 6) 

Total revenue 
Expense 

(Loss) income from operations 

Bus Services 

Sales revenue 
Expense 

(Loss) income from operations 

Marine Services (North Bay) 

Sales revenue 
Expense 

Loss from operations 



$ 45.075 $ 
17.270 


38.408 
18.711 


62.345 
61.798 


57.119 
56.717 


547 


402 


44.489 
32.647 


44.117 
30.068 


11.842 


14.049 


11,014 
3.860 


12.520 
3.100 


14.874 
15.758 


15.620 
15.844 


(884) 


(224) 


4.816 
1.860 


5.280 
1.940 


6.676 
6.908 


7.220 
7.177 


(232) 


43 


11.306 
12.926 


6.041 
5.771 


f 1.620) 


270 


106 
264 


297 

434 


(158) 


(137) 



The accompanying summary of significant accounting policies and notes are an integral part of these consolidated financial 
statements. 



212 



PUBLIC ACCOUNTS, 1992-93 



Ontario Northland Transportation Commission 
Consolidated Schedule of Operating Revenues and Expenses 

Schedule 2 (continued) 

(dollars in thousands) 



For the year ended December 31 



1992 



1991 



Marine Services (Moosonee) 

Sales revenue 

Government reimbursement (Note 6) 

Total revenue 
Expense 

Income from operations 

Tourist Facilities (Hannah Bay) 

Sales revenue 
Expense 

Income from operations 

Marine Services (Pelee Island) 

Sales revenue 
Expense 

Income from operations 

Development (Office Building) 

Sales revenue 
Expense 

income from operations 

Total Operations 

Sales revenue 

Government reimbursement (Note 6) 

Operating revenues 
Operating expenses 

Operating income from continuing operations 

Discontinued Operations (Note 8) 

Loss from operations of discontinued 
Transport/Express Services division 

Loss on disposal of Transport/Express 
Services division, including provision 
for severance payments to employees 



Operating Income 



85 
110 


103 
97 


195 
134 


200 
177 


61 


23 


98 
85 


110 
108 


13 


2 


2.787 
2.534 




253 




882 
353 


- 


529 




120,658 
23.100 


106.876 
23.848 


143.758 
133.407 


130,724 
116.296 


10.351 


14.429 



(2,141) 



(1 . 462) 



(3.603) 



(2.279) 



(2.279) 



6,748 $ 



12.149 



The accompanying summary of significant accounting policies and notes are an integral part of these consolidated financial 
statements. 



I 



PUBLIC ACCOUNTS, 1992-93 



213 



December 31, 1992 



Ontario Northland Transportation Commission 
Summary of Significant Accounting Policies 



Basis of Accounting 



These consolidated financial statements are prepared by 
management in accordance with generally accepted accounting 
principles. They include the accounts of the Commission and 
its wholly-owned subsidiaries, Star Transfer Limited, The Owen 
Sound Transportation Company, Limited, Air-Dale Limited and 
NIpissing Central Railway Company. 



Materials and supplies 



With the exception of used rail and bulk diesel fuel, all materials 
and supplies are valued at the most recent prices paid. Used 
rail is shown at unamortized book value determined at the time 
of retirement and bulk diesel fuel is valued at average cost. 



Investment In Telesat Canada 



Investment in Telesat Canada is stated at acquisition cost. 



Investment In Capital Assets 
and Amortization 



Capital assets are stated at acquisition cost. Amortization is 
calculated on the straight-line basis over the estimated service 
lives of the assets. 

The estimated service lives used for principal categories of 
assets are as follows: 



Roadway - main line and branches 20 to 50 years 

Railway diesel locomotives 25 years 

Railway cars 33 years 

Vessels 20 to 30 years 

Buildings 50 years 

Telecommunications equipment 15 years 

Aircraft 10 years 

Vehicles 3 years 

Coaches 10 years 

Bus franchises 10 years 

The Province of Ontario reimburses the Commission for the 
cost of certain capital assets purchased for use in operations 
designated as non-commercial by the Province. The 
Commission records these assets at their original cost together 
with an offsetting credit to contributed surplus. Annual 
amortization on these capital assets is recorded as a reduction 
of contributed surplus. 



214 



PUBLIC ACCOUNTS, 1992-93 



Ontario Northland Transportation Commission 
Summary of Significant Accounting Policies (continued) 



December 31. 1992 



Self-Insurance Fund 
Other Assets 



The self-Insurance fund assets are stated at acquisition cost. 



Deferred agency fees and goodwill are stated at cost and are 
amortized on the straight-line basis over 5 years and 10 years, 
respectively. 



Vacation Pay 



The Commission accounts for vacation entitlements on a cash 
basis. 



Income Taxes 



As an agency of the Province of Ontario, the Commission Is 
exempt from income taxes. This exemption extends to its 
wholly-owned subsidiaries, and accordingly no tax provision Is 
recorded In these financial statements. 



I 



PUBLIC ACCOUNTS, 1992-93 215 



Ontario Northland Transportation Commission 
Notes to Consolidated Financial Statements 



December 31, 1992 



Setf-lnsurance Fund 

The Commission follows the policy of self-insuring against damages from rolling stock 
derailments and for cargo damage. Annual contributions to the self-insurance fund consist of a 
$100,000 premium paid by the Commission in addition to investment income earned on fund 
assets. 



Other Assets 

Other assets are comprised of the following: 



1992 1991 



Deferred agency fees $ - $ 238,000 

Goodwill 857,000 969,000 

Deferred pension charge (Note 3) 5.359.000 6.008.000 

$ 6.216.000 $ 7.215,000 



Deferred agency fees were paid to a company that has since gone bankrupt. Accordingly, 
management has written off the unamortized balance as realization of the related services are 
unlikely. 



Deferred Pension Charge 

The Commission is the trustee for its contributory pension plan which covers all permanent staff. 

The net cost of pension benefits is actuarially determined on ttie basis of management's best 
estimates using the projected benefit method pro-rated over ttie service lives of the employees. 
The net cost of pension benefits includes the amortization over the remaining service lives of the 
plan members of the initial net pension surplus and the 1992 experience gain. Pension plan 
assets were valued at a market related value based on recognizing the difference between book 
and market values at each year end over a five year period. 

The Commission's share of the net cost of pension benefits earned by employees during the year 
was $3,021,000 (1991 - $2,294,000). In 1992 the Commission funded the amount of $2,373,000 
(1991 - $2,126,000). The accumulated excess of the funded amount over the net cost of benefits 
earned is recorded as a deferred pension charge which is included in other assets on the 
balance sheet. 



216 * PUBLIC ACCOUNTS, 1992-93 



Ontario Northland Transportation Commission 
Notes to Consolidated Financial Statements 



December 31. 1992 



Deferred Pension Charge (continued) 

The actuarial valuation prepared for accounting purposes as at December 31, 1992 disclosed a 
surplus of $3,228,000 (1 991 - $1 3,267,000) representing the excess of plan assets of $238,202,000 
(1991 -$21 7,731, 000) over accrued pension benefits of $234,974,000 (1991 -$204,464,000). This 
valuation assumed an expected rate of return on plan assets of 7-1 /2 percent and projected pay 
increases of 5-1/2 percent. 



Long-Term Debt 

Long-term debt is comprised of the following: 



1992 1991 



Loan from Province of Ontario is non-Interest bearing 

with no specific terms of repayment. $ 35,208.000 $ 35,208,000 

Term bank loan bearing interest at the bank's prime 

lending rate and with fixed annual principal repayments 

extending over 5 years 6.000.000 7.000.000 

41,208,000 42,208.000 
Less: current portion 1.000.000 1.000.000 

$ 40.208.000 $ 41,208.000 



Principal repayments due in each of the next four years are as follows: 

*1993 $ 1,000.000 

1994 1.000.000 

1995 1.000.000 

1996 3.000.000 

$ 6,000.000 



Write-off of Interest Receivable 

The Commission had charged the Ministry of Northern Development and Mines for interest in 
connection with the purchase of the ferry vessel Nindawayma in 1989. It has become evident 
that payments for this interest will not be forthcoming and accordingly, they are being written off. 



PUBLIC ACCOUNTS, 1992-93 217 



Ontario Northland Transportation Commission 
Notes to Consolidated Financial Statements 



December 31. 1992 



Government Reimbursement 

In accordance with a Memorandum of Understanding between the Commission and the Ministry 
of Northern Development and Mines, certain operations of the Commission have been designated 
as non-commercial. The Commission and the Ministry entered into a fixed price contract which 
defined the amount of compensation which the Province of Ontario provided for the year 1992. 

A portion of the operating loss of the weekday passenger train service between North Bay and 
Toronto is reimbursed by the National Transportation Agency of Canada under Section 261 of 
the Railway Act. 



Details of Government Reimbursement are as follows: 



From Province of Ontario: 



1992 1991 



Rail - Passenger Service and Moosonee Branch $ 15,170,000 $ 16.611,000 

Air Services 3.860,000 3.100.000 

Marine Services (Moosonee) 110.000 97.400 

Marine Services (Owen Sound) 1,860.000 1.940,000 

From National Transportation Agency 2.100.000 2.100.000 

$ 23,100,000 $ 23.848.400 



Telecommunications Revenue Agreements 

The Commission has revenue-sharing agreements with Bell Canada and Northern Telephone 
Limited, subsidiaries of Bell Canada Enterprises Inc. These revenue-sharing agreements may be 
terminated by either party after giving 180 days and 60 days prior notice, respectively. 
Approximately 70 percent (1991 - 68 percent) of telecommunications revenue depend on these 
agreements. 



218 ' PUBLIC ACCOUNTS, 1992-93 



Ontario Northland Transportation Commission 
Notes to Rnancial Statements 



December 31. 1992 



Discontinued Operations 

In December 1992. the Commission implemented a plan to discontinue the Transport/Express 
Services division (Star Transfer Limited). The phase out period is expected to extend into the 
first quarter of 1993. The results of operations of this division for the period January 1, 1992 to 
December 31, 1992 are included in Discontinued Operations - loss from operations of 
discontinued Transport/Express Services division. Comparative figures have been reclassified 
to conform to this basis of presentation. Net assets of the division were valued at $1,483,000 as 
at December 31. 1992. Sales for the year amounted to $4,016,000 (1991 - $5,096,000). It is 
anticipated that the net assets of the division will be disposed of at fair market value by way of 
public auction with the exception of the buildings and land which will be retained by the 
Commission. 



9 Commitments arxJ Contingencies 

RaP Line Purchase 

The Commission has entered into an agreement with the Canadian National Railway 
Company to purchase, for a nominal amount, certain lands, buildings and operations 
related rail facilities located between Cochrane and Calstock in the Province of Ontario. 
The agreement has been approved by the National Transportation Agency of Canada, but 
requires further federal and provincial government approvals before being finalized. 

Litigation 

Various statements of claim have been issued against the Commission claiming damages. 
Damages, if any, cannot be estimated at this time and in any event the Commission is of 
the opinion that these claims would be unfounded or covered by Insurance. Should any 
loss result, it would be charged to operations when the amount is ascertained. 



1 Government Assistance 

Under an agreement dated February 24, 1992 the Commission is eligible to receive $4,250,000 
in loan proceeds from the Northern Ontario Heritage Fund Corporation, (the Heritage Fund) to 
assist with the purchase of certain specified capital assets. In accordance with the terms of the 
agreement the Commission must lease the assets to Algoma Central Railway for a nominal fee 
of $1 per year. The loan is non interest bearing and may be repaid at a mutually agreed date 
between the Commission and the Heritage Fund by conveyance of the title of the assets to the 
Heritage Fund. As at December 31. 1992 a total of $3,457,000 has been received and has been 
recorded as a reduction of the cost of the capital assets. 



PUBLIC ACCOUNTS, 1992-93 219 



Ontario Northland Transportation Commission 
Notes to Financial Statements 



December 31, 1992 



1 1 Comparative Figures 

Prior year's figures have been reclassified where necessary to conform to the current year's 
presentation. 



220 PUBLIC ACCOUNTS, 1992-93 

A UDITORS ' REPORT 



To the Directors of the Ontario Pension Board: 

We have audited the statements of net assets available for benefits of the Ontario Pension 
Board as at December 31,1 992 and December 31, 1 99 1 and the statements of changes in 
net assets available for benefits for the years then ended. These financial statements are the 
responsibility of the Board's management. Our responsibility is to express an opinion on 
these financial statements based on our audit. 

We conducted our audits in accordance with generally accepted auditing standards. Those 
standards require that we plan and perform an audit to obtain reasonable assurance whether 
the financial statements are free of material misstatement. An audit includes examining, on 
a test basis, evidence supporting the amounts and disclosures in the financial statements. An 
audit also includes assessing the accounting principles used and significant estimates made 
by management as well as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial 
position of the Board as at December 31,1 992 and December 31, 1 99 1 and the results of 
its operations and the changes in its financial position for the years then ended in accordance 
with generally accepted accounting principles. 



O^-'-W^*!^^ 




Toronto, Ontario 

February 16, 1993 Chartered Accountants 



PUBLIC ACCOUNTS, 1992-93 221 

ONTARIO PENSION BOARD 

STATEMENT OF NET ASSETS 

AVAILABLE FOR BENEFITS 

AS AT DECEMBERS! 



ASSETS 

Investments (Note 4) 
Accrued income 
Contributions receivable 
Fixed assets (Note 5) 
Other receivables 

Total Assets 



LIABILITIES 



(in thous 


ands ot dollars) 


1992 


1991 


$ 9,775,735 


$ 8,400,886 


413,667 


562,423 


66,454 


65,897 


2,889 


2,928 


491 


194 


10,259,236 


9,032,328 



Income tax withheld on pension payments 5,202 4,386 

Accounts payable and accrued charges 4,042 1 ,967 



I 



Total Liabilities 9,244 6,353 



NET ASSETS A VAILABLE FOR BENEFITS $10,249,992 $ 9,025,975 



See accompanying notes 



Approved on behalf of the Board: 




Vl/x/ Cfi^u^^^ 



William H. Somerville William J. Corcoran 

Director Director 



222 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO PENSION BOARD 



STATEMENT OF CHANGES IN NET ASSETS 

AVAILABLE FOR BENEFITS 

FOR THE YEARS ENDED DECEMBER 31 



INCREASE IN NET ASSETS 

Investment income (Note 6) 
Contributions: Employers 

Members 
Interim payments received on account 

of unfunded liability 
Unrealized increase in market value of investments 
Transfers from other plans 

Increase in Net Assets 



(in thousands of dollars) 



1992 1991 



$ 969,667 $ 914,477 

303,847 281,126 

282,886 268,733 

127,551 96,983 

45,937 107,386 

17,067 13,314 



1,746,955 



1,682,019 



DECREASE IN NET ASSETS 

Pensions paid 

Termination payments and transfers 
Operating expenses (Note 10) 
InvestFTient management fees 

Decrease in Net Assets 

TOTAL INCREASE FOR THE YEAR 

NET ASSETS AT BEGINNING OF YEAR 

NET ASSETS A T END OF YEAR 



462,320 425,646 

45,514 62,869 

12,107 10,894 

2,997 1,642 



522,938 



501,051 



1,224,017 1,180,968 

9,025,975 7,845,007 

$10,249,992 $9,025,975 



See accompanying notes 



PUBLIC ACCOUNTS, 1992-93 223 

ONTARIO PENSION BOARD 

NOTES TO THE FINANCIAL STATEMENTS 

December 31, 1992 



1. PUBLIC SERVICE PENSION ACT 

Effective January I, 1990, the Province of Ontario enacted the PubHc Service Pension Act, 1990 (the 
Act) to govern the pension plan of the civil servants of the Province. The terms of the pension plan 
(the Plan) are stated in Schedule 1 to the Act. The Ontario Pension Board (the Board), formerly the 
Public Service Pension Board, is the administrator of the Plan. 



2. DESCRIPTION OF PLAN 

The following is a brief description of the Plan. For more complete information, reference should be 
made to the Act. 

a) General 

The Plan is a contributory defined benefit pension plan and membership is mandatory for most 
employees who satisfy the eligibility requirements provided in the Act. Under the Plan, 
contributions are made by the members and the employers. The Plan is registered under the 
Pension Benefits Act of Ontario, registration number C-667/2 and the Income Tax Act (Canada), 
registration number 0208777. 

b) Contributions 

The plan is integrated with the Canada Pension Plan (CPP). Member contributions are 6.2% of 
salary which is subject to CPP deductions and 8% on the balance of salary. The employers 
contribute matching amounts. 

Ontario Provincial Police members are required to contribute to the Plan an additional 2% of 
salary which is matched by the employer. 

c) Pensions 

A pension is payable at age 65 based on the number of years of credit in the Plan, the average 
salary during the best consecutive 60 month period less an offset for amounts received under the 
Canada Pension Plan. An unreduced pension can be received before age 65 if the member's age 
and service credit total 90 or when the member reaches age 60 and has 20 or more years of credit. 

Ontario Provincial Police members are eligible for an unreduced pension after attaining age 50 
with 30 years of credit. 

d) Death Benefits 

Amounts may be payable to a surviving eligible spouse or eligible children, a designated 
beneficiary or the member's or pensioner's estate on the death of a member or a pensioner. The 
benefit may take the form of an immediate or deferred pension and/or a lump sum payment. 



224 \ PUBLIC ACCOUNTS, 1992-93 

ONTARIO PENSION BOARD 
NOTES TO THE FINANCIAL STATEMENTS (continued) 



e) Disability Pensions 

Based on meeting all eligibility criteria, a pension may be available to members with a minimum 
of 10 years of credit in the Plan. The amount of the disability pension is dependent on credit and 
average salary. 

f) Termination Payments 

Members terminating employment before age 55 who are eligible for a deferred pension may 
transfer the commuted value of the pension to a locked-in registered retirement savings plan, to 
another pension plan or may purchase a life annuity. 

g) Escalation of Benefits 

Pension benefits are indexed to inflation based on the Consumer Price Index to a maximum of 
8%. Any inflation above 8% is applied to the pension in subsequent years when the adjustment 
is less than 8%. 



3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

a) Basis of Presentation 

The financial statements are prepared in accordance with generally accepted accounting principles 
and present the position of the Plan as a separate entity independent of the employers and plan 
members. 

b) Investments 

Traded investments are stated at market value based on year end market prices. Short-term 
investments are carried at amortized cost. Non-traded investments comprised of the Special 
Province of Ontario debentures are recorded at face value (see Note 4). Gains and losses on the 
disposal of investments are credited or charged to investment income. 

c) Contributions 

Contributions from members and employers which are due at year end are recorded as receivable. 
Contributions and matching contributions from purchases of credit for prior employment and 
transfers are recorded when cash is received. 

Interim payments from the Province are recorded in the year in which they are received. 

d) Pensions 

Payments of pensions, refunds and transfers are recorded in the year in which they are made. 

e) Fixed Assets 

Fixed assets are carried at cost less accumulated depreciation. Depreciation is provided on a 
straight-line basis over the estimated useful lives of the fixed assets as follows: 

Computer equipment 5 years 

Leasehold improvements 10 years 

Furniture and fixtures 10 years 



PUBLIC ACCOUNTS, 1992-93 225 



ONTARIO PENSION BOARD 
NOTES TO THE FINANCIAL STATEMENTS (continued) 



f) Foreign Currency Translation 

Foreign currency transactions are translated into Canadian dollars at the rates of exchange 
prevailing at the dates of the transactions. 

The market value of investments and cash balances denominated in foreign currencies are 
translated at the rates in effect at year end. The resulting unrealized gain or loss is included in 
the statement of changes in net assets available for benefits. 



4. INVESTMENTS 







1992 




1991 




Market 




Market 




(in thousands of dollars) 


Value 


Cost 


Value 


Cost 


CANADIAN 










Term deposits 


$ 13,515 


$ 13,515 


$ 79,000 


$ 79,000 


Government of Canada treasury bills 


270,195 


270,292 


140,136 


140,136 


Cash and short term investments 


76,054 


75,464 


22,529 


22,529 


Government of Canada bonds 


1,226,303 


1,207,968 


765,494 


735,100 


Province of Ontario bonds 


139,289 


137,364 


94,414 


90,488 


Ontario Hydro bonds 


441,978 


437,174 


263,085 


250,482 


Province of British Columbia bonds 


178,425 


175,320 


89,621 


86,796 


Other Government bonds 


29,208 


27,861 


71,991 


65,705 


Corporate bonds and debentures 


267,193 


261,552 


177,125 


169,132 


Equities 


227,851 


229,278 


123,599 


124,755 


Canadian Traded Investments 


2,870,011 


2,835,788 


1,826,994 


1,764,123 


FOREIGN 










Cash and short term investments 


30,656 


30,731 






Bonds 


85,839 


87,570 






Equities 


712,621 


592,681 


379,411 


334,896 


Foreign Traded Investments 


829,116 


710,982 


379,411 


334,896 



SPECIAL PROVINCE OF ONTARIO 

DEBENTURES 6,076,608 6,076,608 6,194,481 6,194,481 

TOTAL INVESTMENTS $ 9,775,735 $ 9,623,378 $ 8,400,886 $ 8,293,500 



While the estimated market value of the Special Province of Ontario debentures is $7,308 billion as 
at December 31, 1992, they are recorded at face value of $6,076 billion. The estimated market value 
is determined by discounting cash flows based on year end market yields of comparable bonds. 

There are currently 39 Special Province of Ontario debentures maturing over the next 22 years with 
a weighted average interest rate of 1 1.33%. 



226 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO PENSION BOARD 
NOTES TO THE FINANCIAL STATEMENTS (continued) 

5. FIXED ASSETS 



(in thousands of dollars) 


Cost 


1992 
Accumulated 
Depreciation 


Net 


1991 

Net 


Computer equipment 
Leasehold improvemciits 
Furniture and fixtures 


$ 1,838 

1,445 

650 


$ 623 
293 
128 


$ 1,215 
1,152 

522 


$ 1,086 

1,296 

546 


TOTAL FIXED ASSETS 


$ 3,933 


$ 1,044 


$ 2,889 


$ 2,928 



6. INVESTMENT INCOME 

(in thousands of dollars) 



1992 



1991 



CANADIAN 

Cash and short term investments 

Bonds 

Equities 



$ 27,459 

187,710 

4,387 



$ 29,212 

174.853 

2,806 



Canadian Income 



219,556 



206,871 



FOREIGN 

Cash and short term investments 

Bonds 

Equities 



739 
20,541 
33,540 



5,070 



Foreign Income 


54,820 


5,070 


SPECIAL PROVINCE OF ONTARIO DEBENTURES 


695,291 


702,536 


TOTAL INVESTMENT INCOME 


$ 969,667 


$914,477 



COMMITMENTS 



The Board is committed under an eleven year lease for office premises at One Financial Place, 
Toronto, at an annual net rental of $1 million until 2002. 



PUBLIC ACCOUNTS, 1992-93 227 

ONTARIO PENSION BOARD 
NOTES TO THE FINANCIAL STATEMENTS (continued) 

8. OBLIGATIONS FOR PENSION BENEFITS 

In accordance with the Act, an initial actuarial valuation of the Plan was completed by the Board's 
actuaries, William M. Mercer Ltd., as at January 1, 1990 which was subsequently approved by the 
Chair of the Management Board of Cabinet and the Treasurer of Ontario and filed with the Pension 
Commission of Ontario and Revenue Canada. This valuation disclosed an unfunded actuarial liability 
of $2,494 billion as at January 1, 1990 based on a liability of $1 1.349 billion from which assets of 
$8,855 billion were deducted. The Province is required to fund the total unfunded liability by monthly 
payments over 40 years. These monthly payments are estimated as a constant percentage of projected 
future earnings of members. Due to this method, the unfunded liability will steadily increase over the 
next 21 years before declining and being eliminated in the year 2030. 

A full actuarial valuation is required every three years. The next such valuation is due as at December 
31, 1992. However, the Board's actuaries have produced an estimate of the actuarial obligation by 
projecting the January 1, 1990 amounts over 36 months to December 31, 1992 as follows: 

(in thousands of dollars) 



Actuarial present value of accrued pension 

obligations at January 1, 1990 $ 11,348,962 

Interest on accrued benefits 2,958,857 

Benefits accrued 1,661,273 

Benefits paid (1,515,819) 

Actuarial present value of estimated pension 

obligations at December 31, 1992 $ 14,453,273 



The estimated actuarial value of the assets as at December 31, 1992 is $1 1.662 billion. 

The foregoing method is the method of valuation required under the Act and it is this method upon 
which funding decisions must be based. However, the Board is required to report under the reporting 
standard set by the Canadian Institute of Chartered Accountants which requires that pension 
obligations be calculated using best estimate assumptions and the projected benefit method pro-rated 
on services. Using this method the present value of estimated pension obligations would be $14,145 
billion rather than $14,453 billion at December 31, 1992. 



9. ONTARIO PROVINCIAL POLICE EARLY RETIREMENT BENEFIT 

Under the Act, the Board is required to report annually on the early retirement benefit provided by 
the Plan to members who are employed by the Ontario Provincial Police Force (OPP). This early 
retirement benefit is available to OPP Plan members who are 50 years of age and have 30 years of 
credit in the Plan. OPP Plan members contribute 2% of their salary to the Plan in addition to the 
regular 8% contribution amount. This contribution is matched by the employer. 



228 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO PENSION BOARD 
NOTES TO THE FINANCIAL STATEMENTS (continued) 



The position of the OPP early retirement benefit was included in the initial actuarial valuation as at 
January 1, 1990. The value of projected future contributions and benefits included in the initial 
actuarial valuation was updated to reflect actual contributions received and benefit payments made 
during the period to December 31, 1992. This method produces a reasonable estimate of the financial 
position of this benefit according to the Board's actuaries. 

The status of the OPP early retirement benefit as at December 31, 1992 was as follows: 



(in thousands of dollars) 



Assets allocated to payment of OPP early 

retirement benefit $ 22,570 

Actuarial value of future contributions from OPP 

members and employer 52,927 

75,497 
Actuarial obligation of future OPP retirements (67,301) 



Assets available in excess of obligations 



$ 8,196 



10. OPERATING EXPENSES 



(in thousands of dollars) 



1992 



1991 



Salaries and benefits 

Office premises and operations 

Computer and professional services 

Custodial, verification and banking services 

Depreciation 

Communications 

Training and travel 

Publications, registration and filing fees 



7,099 


$ 6,868 


2,042 


2,047 


1,294 


476 


750 


506 


502 


447 


241 


400 


101 


107 


78 


43 



TOTAL OPERATING EXPENSES 



$ 12,107 $ 10,894 



PUBLIC ACCOUNTS, 1992-93 229 



I 



Auditor *s Report 



To Ontario Place Corporation 

and to the Minister of Culture, Tourism and Recreation 



I have audited the balance sheet of Ontario Place Corporation as at March 31, 1993 and the 
statement of operations and deficit for the year then ended. These financial statements are the 
responsibility of the Corporation's management. My responsibility is to express an opinion on these 
financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Corporation as at March 31, 1993, and the results of its operations for the year then ended in 
accordance with the accounting policies described in Note 2 to the financial statements. 






^i/i{l /tX-t^ 



Toronto, Ontario Erik Peters, C.A. 

June 25, 1993 Provincial Auditor 



230 ' PUBLIC ACCOUNTS, 1992-93 



ONTARIO PLACE CORPORATION 



Current Assets 

Cash and short term deposits 
Due from the Province of Ontario 
Accounts receivable 
Inventory 

- supplies 

- resale 
Prepaid expenses 



Balance Sheet 
as at March 31, 1993 






Assets 


1993 

$ 


1992 

$ 




171,973 

2,450,000 

359,133 


563,926 
251,108 




73,215 
51,081 
33.918 


195,307 

24,990 

100,039 




3,139,320 


1,135,970 



Liabilities and Deflcit 



Current Liabilities 

Accounts payable and accrued liabilities 
Accrued realty taxes 
Deferred income 
Deferred capital grant 



Deficit 

See accompanying schedules and notes to financial statements. 
Approved on behalf of the Corporation. 




1,337,255 

1,398,520 

399,306 

696.789 


1,332,671 
260,796 
242,263 


3,831,870 
(692,550) 

3,139,320 


1,835,730 
_I699,7^) 

1,135,970 



Director / - \ 



PUBLIC ACCOUNTS, 1992-93 



231 



ONTARIO PLACE CORPORATION 

Statement of Operations and Deficit 
for the year ended Marcli 31, 1993 



I 



Operating income (Schedule 1) 
Province of Ontario operating grant 



Administrative and operating expenditures 
(Schedule 2) 



Net operating income (loss) 

Province of Ontario capital grant 
Capital expenditures 



Net income (loss) for the year 
Deficit, beginning of year 



Deficit, end of year 



1993 

$ 


1992 

$ 


11,619,992 
5,^74,800 


13,452,026 
6.420.000 


17,194,792 


19,872.026 


17.1Q8,52J 


20,734.473 


86,271 


(862,452) 


2,098,211 

2,J77;272 


6,591,000 
6,W,503 


(79.061) 


(106,503) 


7,210 
(699.760) 


(969,015) 
269,255 


(692,550) 


(699,760) 



See accompanying schedules and notes to financial statements. 



232 ' PUBLIC ACCOUNTS, 1992-93 



ONTARIO PLACE CORPORATION 

Schedule 1 

Schedule of Operating Income 

for the year ended March 31, 1993 



Admissions (note 3) 

Forum ticket sales 

Cinesphere admissions 

Parking 

Concessions (note 3) 

Other revenue attractions 

Sponsorship revenue 

Gross profit - winter program 

Marina 

Interest income 

Other 



1993 


1992 


$ 


$ 


1,769.838 


1,143,186 


1,176,711 


2,163,903 


1,283,076 


1,345,433 


1,690,190 


1,743,200 


1,449,996 


2,036,432 


1,104,666 


1,367,035 


1,426,750 


1,350,000 


766,874 


1,029,683 


469,319 


602,613 


116,557 


189,578 


366,015 


480.963 


11,619;992 


13,452,026 



Schedule 2 

Schedule of Administrative and Operating Expenditures 

for the year ended March 31, 1993 



Salaries and wages 

Employee benefits 

Programming and entertaimnent 

Advertising 

Site maintenance and miscellaneous services 

Realty taxes 

General and office 

Utilities 

Supplies 

Security services 

Sponsorship expenditures 

Directors' fees 



See accompanying notes to financial statements. 



6,502,166 


7,608,290 


1,001,308 


983,501 


2,168,553 


3,521,428 


1,494,701 


2,201,298 


1,604,884 


2,076,187 


1,183,593 


1,097,196 


1,083,011 


1,185,148 


1,005,309 


944,765 


525,143 


558,905 


499,721 


517,376 


30,977 


21,599 


9,155. 


13,785 


17,108,521 


20,734,478 



^ PUBLIC ACCOUNTS, 1992-93 233 

ONTARIO PLACE CORPORATION 

Notes to Financial Statements 
March 31, 1993 

1. NATURE OF OPERATION 

Ontario Place Corporation operates a park built on a 96-acre site extending through three man made islands 
along the Toronto waterfront. The park includes a wide variety of programs, attractions and facilities that are 
intended to provide visitors with an appreciation of the Province's resources and accomplishments. 

2. SIGNIFICANT ACCOUNTING POLICIES 

(a) These financial statements have been prepared in accordance with generally accepted accounting 
principles except that the Corporation charges all additions to fixed assets to expenditures in the year of 
acquisition. 

(b) Supplies inventory is valued at cost. Resale inventory is valued at the lower of cost, determined on a first 
in first out basis, or net realizable value. 

3. REVENUES 

The fees charged for admission and the various attractions within the park are subject to approval by the 
Province of Ontario. The Province also provides an operating grant to cover the costs of activities and 
programs which are not self sustaining but which are consistent with the legislated objects of the Corporation. 

Visitors are allowed free admission into the grounds with the exception of the fireworks days and the twenty 
days the Canadian National Exhibition is in operation. 

Concession revenue includes rents from concessionaires and gross profits from the Trillium Restaurant. 

4. PENSION PLAN 

The Corporation provides pension benefits for its permanent employees through participation in the Public 
Service Pension Fund established by the province of Ontario. The Corporation's share of contributions to 
the Fund during the year was $332,100 (1992 - $336,000) and is included in employee benefits in the 
schedule of administrative and operating expenditures. This amount includes current contributions and 
additional payments required to cover the Corporation's share of the Fund's estimated unfunded liabilities 
on January 1, 1990. These additional payments of $98,000 (1992 - $100,000), will continue over the next 
37 years. 

5. CONTINGENT LABILITIES 

In July 1989, the Corporation, former chairman, and two former general managers were named as defendants 
in an action commenced by a concessionaire. Claimed damages total $11.5 million. The Corporation has 
also been named as defendant in three separate actions commenced in 1991 and 1992 by two 
concessionaires, Total claimed damages amount to $3.8 million. In all four actions the Corporation believes 
it has a strong case, and is vigorously defending the actions. The costs to the Corporation, if any, cannot be 
determined at this time. 



234 \ PUBLIC ACCOUNTS, 1992-93 

ONTARIO TEACHERS' PENSION PLAN 

STATEMENT OF NET ASSETS AVAILABLE FOR 

BENEFITS AND ACCRUED PENSION BENEFITS AND DEFICIENCY 

as at December 31, 1992 

($000's) 1992 1991 

NET ASSETS AVAILABLE FOR BENEFITS 
Assets 

Investments (note 2) $26,335,297 $23,809,352 

Receivable from Province of 

Ontario (note 3) 1,323,160 1,189,829 

Receivable from brokers 42,602 — 

Cash 23,978 7,950 

Fixed assets 4,548 1,477 



27,779,585 25,008,608 



Liabilities 

Payable to brokers — 309,901 

Accounts payable and accnied liabilities 6,678 1,842 



6,678 311,743 



Net assets available for benefits 27,772,907 24,696,865 

Actuarial asset value 
adjustment (note 4) (413,600) (883,000) 

Actuarial value of net assets 

available for benefits $27,359,307 $23,813,865 



ACCRUED PENSION BENEFITS AND DEFICIENCY 

Accrued pension benefits (note 4) $30,781,000 $27,479,000 

Deficiency (3,421,693) (3,665,135) 



Accrued pension benefits 

and deficiency $27,359,307 $23,813,865 



On behalf of the Board: 




■^^^'yC^M^^ 



Chairperson Board Member 



PUBLIC ACCOUNTS, 1992-93 235 



ONTARIO TEACHERS' PENSION PLAN 



STATEMENT OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS 
for the year ended December 31 , 1992 

($000's) 1992 1991 

Investment Operations 

Realized investment income $ 1,939,799 $ 1,896,370 

Unrealized investment income 205,706 1,947,145 



Total investment income (note 5) 2,145,505 3,843,515 

Investment expenses (note 9) (14,243) (6,946) 

Net investment operations 2,131,282 3,836,569 



Client Service Operations 

Contributions (note 7) 1,889,476 1,583,664 

Benefits (note 8) (921,431) (829,226) 

Client service expenses (note 10) (23,265) (18,474) 

Net client service operations 944,780 735,964 



Increase in net assets 3,076,042 4,572,533 

Net assets available for 

benefits, beginning of year 24,696,865 20,124,332 



Net assets available for 

benefits, end of year $27,772,907 $24,696,865 



236 



PUBLIC ACCOUNTS, 1992-93 

ONTARIO TEACHERS' PENSION PLAN 

STATEMENT OF CHANGES IN ACCRUED PENSION BENEFITS 
for the year ended December 31 , 1 992 

($000's) 1992 

Increase In Accrued Pension Benefits 

Interest accrued on benefits $ 2,845,000 

Benefits earned 1,188,000 

Changes in actuarial assumptions 608,000 

Experience losses — 

Increase in accmed pension benefits 4,639,000 

Decrease in Accrued Pension Benefits 

Benefits paid 904,000 

Experience gains 433,000 

Amendments to the Plan — 

Decrease in accrued pension benefits 1,337,000 

Net increase in accrued pension 

benefits 3,302,000 

Accrued pension benefits, 

beginning of year 27,479,000 

Accrued pension benefits, end of year $30,781 ,000 



1991 



$ 2,588,000 

1,180,000 

164,000 

279,000 



4,211,000 



818,000 
305,000 



1.123.000 



3,088,000 



24,391,000 



$27,479,000 



STATEMENT OF CHANGES IN DEFICIENCY 
for the year ended December 31 , 1 992 

($000's) 1992 1991 

Deficiency, beginning of year $(3,665,135) $(3,557,668) 

Net increase in net assets available 

for benefits 3,076,042 4,572,533 

Net increase in accmed pension 

benefits (3,302,000) (3,088,000) 

Increase (decrease) in actuarial 

asset value adjustment (note 4) 469,400 (1,592,000) 

Deficiency, end of year $(3,421,693) $(3,665,135) 



PUBLIC ACCOUNTS, 1992-93 237 

ONTARIO TEACHERS' PENSION PLAN 

DESCRIPTION OF PLAN 

The following description of the Ontario Teachers' Pension Plan (the Plan) is a 
summary only. For more complete information, reference should be made to the 
Teachers' Pension Act (the Act). 

(a) General 

The Plan is a contributory defined benefit pension plan co-sponsored by the 
Province of Ontario (the Province) and Plan members. Contributions are made by 
active members of the Plan and matched by the Province and designated private 
schools and organizations. The Plan is registered with the Pension Commission of 
Ontario (registration number C008450). 

(b) Funding 

Plan benefits are funded by contributions and investment earnings. The determi- 
nation of the value of the benefits and required contributions is made on the basis 
of periodic actuarial valuations (see note 6). 

(c) Retirement pensions 

A retirement pension is available based on the number of years of credited 
service, best five-year average Scdary and age of the member at retirement. A 
member is eligible for a reduced retirement pension from age 55. An unreduced 
pension is available at age 65 or at any age if the sum of a member's age and service 
equals 90. 

(d) Disability pensions 

A disability pension is available at any age to a disabled member with a minimum 
of 10 years of credited service. The type of disability pension is determined by the 
extent of the disability. 

(e) Death benefits 

Death benefits are available on the death of a member and may be available on the 
death of a pensioner. The benefit may take the form of a survivor pension, a lump 
sum payment or both. 

(f) Additional credited service 

Members can purchase additional credited service in the Plan for leaves of absence 
or transfers from other plans. 

(g) Withdrawals from the Plan 

Subject to the lock-in provisions, withdrawal refunds and transfers, with interest, 



238 PUBLIC ACCOUNTS, 1992-93 

ONTARIO TEACHERS' PENSION PLAN 

are available when a member ceases to be employed in education. 

(h) Income taxes 

The Plan is a Registered Pension Plan as defined in the Income Tax Act and, con- 
sequently, is not subject to income taxes. The Plan's registration number is 
0345785. 

(i) Escalation of benefits 

Pension benefits are adjusted annually for inflation at 100 per cent of the 
Consumer Price Index, subject to a limit of 8 per cent in any one year with any 
excess carried forward. 

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

(a) Basis of presentation 

These financial statements present the financial position and operations of the 
Plan and are prepared in accordance with generally accepted accounting prin- 
ciples, 

(b) Investments 

Investments are recorded as of the trade date and are stated at market value. 

Province of Ontario Debentures (the Debentures), which are not marketable, are 
stated at estimated market values calculated by discounting the Debenture cash 
flows based on year-end market yields of comparable securities. Money market 
securities are carried at amortized cost, which approximates market value. Publicly 
traded bonds and equity securities are valued at year-end market prices. Other 
investments for which market quotations are not available such as real estate, 
mortgages and private placements are valued on a current market yield or 
appraised basis. 

Interest income has been accrued to the year-end date. Dividend income has been 
accrued in the current year where declarations of dividends have been made but 
payments are not due until after the year-end date. 

The change in the difference between market value and the cost of investments at 
the beginning and end of each year is reflected as unrealized investment income. 

(c) Interest rate and foreign currency futures, options, swaps and debt to equity conversion 
contracts 

Interest rate and foreign currency futures, options, swaps and debt to equity 



PUBLIC ACCOUNTS, 1992-93 239 

ONTARIO TEACHERS' PENSION PLAN 

conversion contracts are recorded at market value with the resulting gain or loss 
being recognized in unrealized investment income. 

Gains or losses on interest rate and foreign currency futures, options, swaps and 
debt to equity conversion contracts sold or closed out during the year are included 
in realized investment income. 

(d) Accrued pension benefits 

Accrued pension benefits and changes therein during the year are based on an 
actuarial valuation prepared by William M. Mercer Limited, a firm of independent 
actuaries. The valuation is made as at the start of the year and then extrapolated 
to year end. It uses the projected benefit method prorated on service and 
management's best estimate of future economic events (see note 4). 

(e) Foreign currency translation 

Transactions denominated in foreign currencies are translated into Canadian 
dollars at the rates of exchange prevailing at the dates of the transactions. The 
market value of investments and cash balances denominated in foreign currencies 
included in the statement of net assets available for benefits are translated at the 
rates in effect at year end. The resulting gain or loss from changes in these rates is 
included in unrealized investment income. 

(f) Contributions 

Contributions are recorded on an accrual basis except for special payments from 
the Province which are recorded in the year in which they are received (see note 6). 

(g) Benefits 

Payments for benefits, refunds and transfers are recorded in the year in which the 
payment is made. 

2. fNVESTI\AENTS 

The investment objectives of the Plan are to maximize investment returns and to 
protect the pension benefits of the Plan members. The strategy employed to 
achieve these objectives is to invest cash flow from contributions, maturing 
Debentures and investment returns into a diversified pool of assets such as 
Canadian and foreign equities, money market securities, government bonds and 
real estate. 

Until January 1, 1990 the Plan had been restricted to investing in non-marketable 
Debentures which must be held to maturity. The Plan's investment in these 



240 \ PUBLIC ACCOUNTS, 1992-93 

ONTARIO TEACHERS' PENSION PLAN 

Debentures, amounting to $17.8 billion, has interest rates auid a maturity profile 
that exposes the Plan to significant market value fluctuations. To manage this 
exposure in a manner consistent with the investment objectives, the Plan has used 
interest rate, foreign currency and equity futures, and interest rate and debt to 
equity swaps (collectively called the Conversion Contracts) during the year . These 
Conversion Contracts allow the Plan to achieve its objectives relating to asset 
diversification, interest rate sensitivity, and return, while retaining the non- 
marketable Debentures. Through these Conversion Contracts, the investment 
returns from the Debentures are exchanged for returns equivalent to those which 
would be earned by investing directly in money market and equity securities, as 
more fully described in note 2 b). 

a) The schedule below summarizes the market value and cost of the Plan's 
investments as at December 31, 1992 and 1991: 

($000's) 1992 1991 

Market Market 

Value Cost Value Cost 



Debentures $17,862,455 $15,438,482 $18,029,523 $15,944,037 

Money market 

securities 1,244,667 1,244,667 568,939 568,939 

Canadian bonds 968,679 960,828 601,528 583,833 

Mortgages 72,925 72,925 15,682 15,682 

20,148,726 17,716,902 19,215,672 17,112,491 

Equities 

Canadian 3,217,543 3,309,948 2,618,499 2,537,631 

Foreign 2,567,884 2,330,194 1,795,552 1,501,971 

5,785,427 5,640,142 4,414,051 4,039,602 

Real estate 451,144 469,823 179,629 179,629 

$26,385,297 $23,826,867 $23,809,352 $21,331,722 



Included above is accrued interest and dividends of $492,712 (1991- $519,659) 



PUBLIC ACCOUNTS, 1992-93 241 

ONTARIO TEACHERS' PENSION PLAN 

b) The schedule below summarizes the "notional" principal amounts of the 
Conversion Contracts outstanding at the year end. The principal amounts are 
termed notionad because they are not usually exchanged themselves, but serve as 
the basis upon which the payments of returns and the market value of the contracts 
are determined. The main types of contracts used by the Plan are swaps and futures. 

Notional principal of outstanding Conversion Contracts at December 31: 

($000's) 1992 1991 

Swap Contracts 

Fixed interest rate $(3,564,505) $ — 

Floating interest rate 2,880,000 — 

Equity 884,505 — 



$ - $ 



Futures Contracts 

Interest rate $(1,296,522) $(2,889,000) 

Equity 59,925 — 

Currency 104,134 — 

$(1,132,463) $(2,889,000) 



i) Swap Contracts 

Under swap contracts, the Plan agrees to pay a fixed rate of interest on a notional 
principal amount of Debentures and in return, the Plan receives income based 
upon the yield of an equivalent notional amount of money market securities or 
equities. 

Swap contracts outstanding at December 3 1, 1992 have been used to convert the 
yield on a notional amount of Debentures of $3.6 billion ("fixed interest rate 
swaps") into: 

i) the yield on a notional amount of $2.9 billion of money market securities 

("floating interest rate swaps"), and 
ii) the return based on a notional amount of $685 million of equity indices 

("equity swaps"). 



242 \ PUBLIC ACCOUNTS, 1992-93 

ONTARIO TEACHERS' PENSION PLAN 

ii) Futures Contracts 

Futures contracts are agreements either to buy or to sell notional amounts of 
money market securities, bonds, equity securities or foreign currencies at 
predetermined future dates and prices. As a result of entering into these 
contracts, returns are generated that are equivalent to the gain or loss that would 
arise if the securities or foreign currencies had been bought or sold directly at the 
future price. These contracts permit the Plan to change its exposure to the effects 
of changing interest rates on the Debentures, while retaining the Debentures 
themselves. 

Futures contracts outstanding at year end have been used as follows: 

i) interest rate futures contracts have been entered into to sell a notional 
amount of $ 1 .3 billion (199 1 - $2.9 billion) of fixed income securities which, 
together with the investment in Debentures, provide the Plan with returns 
based on short term interest rates and reduce the Plan's sensitivity to interest 
rate fluctuations; 

ii) equity futures contracts have been entered into to buy a notional amount 
of $60 million in equity securities which provide returns based upon the 
ownership of that amount of equities; and 

iii) currency futures contracts have been entered into to buy the notional 
equivalent of $ 104 million in foreign currency which provide the Plan with 
returns based upon the impact of foreign currency fluctuations on that 
amount. 



PUBLIC ACCOUNTS, 1992-93 243 

ONTARIO TEACHERS' PENSION PLAN 

3. RECEIVABLE FROM PROVINCE OF ONTARIO 

The receivable from the Province consists of required matching contributions and 
interest thereon. 

($000's) 1992 1991 

Contributions receivable $1,186,087 $1,059,409 

Accrued interest 137,073 130,420 



$1,323,160 $1,189,829 

The receivable from the Province is expected to be collected as follows: $675 
million in 1993 and $648 million in 1994. 

4. ACCRUED PENSION BENEFITS 

a) The assumptions used in determining accrued pension benefits were developed 
by reference to management's best estimate of expected long-term economic 
trends. Significant long-term actuarial assumptions used in the valuation were: 

% 1992 1991 

Asset rate of return 

until 2000 

thereafter 



9.50 


10.25 


9.00 


9.25 


5.25 


5.75 


4.25 


4.50 



Salary escalation rate 

Inflation rate 

The actuarial method and assumptions used to determine the best estimate valuation 
of accrued pension benefits differ from those used in the determination of the 
pension obligations for funding purposes as described in note 6. 

b) The actuarial value of net assets available for benefits is determined by reference 
to long-term market trends consistent with assumptions underlying the valuation 
of accrued pension benefits. The adjustment represents the difference between the 
actual and management's best estimate of return on the fund amortized over five 
years. Using this adjustment, market value remains the underlying basis for asset 
valuation, but fluctuations are averaged over a five-year period. 

The year over year change in the actuarial asset value adjustment is reflected in the 
statement of changes in deficiency. 



244 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO TEACHERS' PENSION PLAN 



5. INVESTMENT INCOME 



($000's) 1992 

Interest Income 

Debentures 

Money market securities 

Bonds 

Canadian 

Foreign 

Mortgages 

Dividend Income 

Canadian equities 

Foreign equities 

Reed estate 

Realized gain on investments 

Unrealized change in market value 

of investments 



1991 



$1,479,818 
62,353 

47,859 
4,439 
3,630 


$1,595,694 
96,247 

69,371 

457 


1,598,099 


1,761,769 


107,702 
35,610 


57,289 
39,657 


143,312 


96,946 


18,467 


3,584 


1,759,878 
179,921 


1,862,299 
34,071 


1,939,799 
205,706 


1,896,370 
1,947,145 


$2,145,505 


$3,843,515 



PUBLIC ACCOUNTS, 1992-93 245 

ONTARIO TEACHERS' PENSION PLAN 

6. FUNDING POUCY 

Statutory actuarial valuations are prepared periodically in accordance with the Act 
to determine the funding of the Plan. Active members are currently required to 
contribute 8.9 per cent of their salaries to the Plan with matching contributions 
from the Province and other employers. 

The assumptions and actuarial methods used to determine statutory pension 
benefits are different than those used to calculate the amount disclosed in the 
statement of net assets available for benefits and accrued pension benefits and 
deficiency. Due to its conservative approach, the statutory valuation will result in 
a higher estimate of accrued pension benefits. 

A statutory valuation of the Plan, prepared by William M. Mercer Limited, as at 
January 1, 1990 disclosed an unfunded liability of $7.8 billion. This unfunded 
liability is the responsibility of the Province and is being paid off with interest by 
a series of special payments over the 40 year period which commenced January 1, 
1990. Since 1990, the Plan has received $895 million of special payments toward 
the unfunded liability and accrued interest thereon. 

On January 1, 1992 the Province and Plan members agreed to an equal partnership 
for the sponsorship and financial responsibility of the Plain. Under the agreement, 
any actuarial gains and losses reflected in statutory valuations in the period 
January 1, 1990 to December 31, 1991 are the responsibility of the Province. The 
Province and the Plan members will ultimately have an equal share in future 
actuarial gains or losses. The movement to equal sharing is being phased in over 
a five year period ending December 31, 1996. 



246 



PUBLIC ACCOUNTS, 1992-93 

ONTARIO TEACHERS' PENSION PLAN 

7. CONTRIBUTIONS 

($000's) 1992 

Members 

Current service $ 606,093 

Optional credit 49,008 

Repayments of refunds 18,851 

673,952 

Province of Ontario ^^^^""^ 

Current service 598,126 

Optional credit 32,360 

Interest 100,473 

Special payments (note 6) 438,080 

Other employers 

Transfers from other pension plans 

8. BENEFITS 

($000's) 1992 

Retirement pensions $811,607 

Disability pensions 23,131 

Death benefits 

Survivor pensions 52,948 

Lump sum payments 4,888 

Refunds 

Transfers to other plans 



1991 



$ 560,761 
36,238 
29.181 



626,180 



552,596 

4,413 

97,320 

269.707 



1,169,039 


924,036 


9,601 
36,884 


8,858 
24,590 


$1,889,476 


$1,583,664 



1991 



$733,232 
21,397 

47,344 
4.454 



57,836 


51,798 


892,574 


806,427 


11,226 
17,631 


11,272 
11,527 


$921,431 


$829,226 



PUBLIC ACCOUNTS, 1992-93 






247 


ONTARIO TEACHERS' PENSION PLAN 

9. INVESTMENT EXPENSES 








($000's) 


1992 


1991 





1,969 


679 


996 


649 


912 


932 


398 


142 


342 


201 


79 


68 


77 


73 


64 


58 


20 


8 


$14,243 


$6,946 



Salaries and staff benefits $ 4,974 $2,813 

Investment management fees 4,412 1,323 

Custodial and banking fees 

Premises and equipment 

Professional consulting services 

Publications and regulatory fees 

Communication and travel 

Audit fees 

Stationery and supplies 

Board and committee remuneration 

Other 



1 0. CLIENT SERVICE EXPENSES 

($000's) 1992 1991 

Salaries and staff benefits 

Premises and equipment 

Professional consulting services 

Communication and travel 

Stationery and supplies 

Board and committee remuneration 

Audit fees 

Banking fees 

Publications and regulatory fees 

Other 



$12,577 


$10,883 


5,287 


3,538 


2,770 


1,613 


1,823 


1,650 


424 


489 


96 


88 


79 


68 


77 


68 


60 


27 


72 


50 


$23,265 


$18,474 



248 ;; PUBLIC ACCOUNTS, 1992-93 

ONTARIO TEACHERS' PENSION PLAN 

11. CONTINGENCY 

A claim has been made against the Plan because of corrective steps taken in 
September 1986 in order to conform to a legal interpretation of a previous act. 
These steps have resulted in the reduction of approximately 1,500 pensions on a 
prospective basis. The Supreme Court of Ontario has agreed with the Plan's 
interpretation with respect to this claim, but the claimant has appealed. 

The outcome of this appeal cannot be reasonably determined at this time. 
Accordingly, no provision for it has been made in these financial statements. Any 
settlement will be recorded in the year it becomes determinable. 

12. COMPARATIVE FIGURES 

Certain comparative figures have been reclassified to conform with -the financial 
statement presentation adopted for 1992. 



PUBLIC ACCOUNTS, 1992-93 249 



AUDITORS' REPORT TO THE ADMINISTRATOR 

We have audited the statement of net assets available for benefits and accrued 
pension benefits and deficiency of the Ontario Teachers' Pension Plan as at 
December 31, 1992 and the statements of changes in net assets available for 
benefits, changes in accrued pension benefits and changes in deficiency for the 
year then ended. These financial statements are the responsibility of the Plan's 
administrator. Our responsibility is to express an opinion on these financial 
statements based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. 
Those standards require that we plan and perform an audit to obtain reasonable 
assurance whether the financial statements are free of material misstatement. An 
audit includes examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statements. An audit also includes assessing the 
accounting principles used and significant estimates made by management, as well 
as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, 
the net assets available for benefits and accrued pension benefits and deficiency of 
the Plan as at December 31, 1992 and the changes in its net assets available for 
benefits, accrued pension benefits and deficiency for the year then ended in 
accordance with generally accepted accounting principles. 

The prior year's financial statements were reported on by another firm of Chartered 
Accountants. 



J,^^l^ltfe L I 0^-<-ccJsJL^ 



Chartered Accountants 
Toronto, Canada 
February 5, 1993 



250 \ PUBLIC ACCOUNTS, 1992-93 

AUDITORS' REPORT 

TO THE SHAREHOLDER OF THE ONTARIO TRANSPORTATION 
DEVELOPMENT CORPORATION 



We have audited the balance sheet of The Ontario Transportation Development Corporation as at 
December 31, 1992 and the statement of operations and deficit for the year then ended. These 
financial statements are the responsibility of the company *s management. Our responsibility is to 
express an opinion on these financial statements based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. Those 
standards require that we plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial statements. An audit also 
includes assessing the accounting principles used and significant estimates made by management, 
as well as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial 
position of the company as at December 31, 1992 and the results of its operations and the changes 
in its financial position for the year then ended in accordance with generally accepted accounting 
principles. 



CCVWA^ ^/y^/A**,y(^ 



Chartered Accountants 



Toronto, Ontario 
June 11, 1993 



PUBLIC ACCOUNTS, 1992-93 



251 



The Ontario Transportation Development Corporation 



Balance Sheet as at December 31. 1992 



1992 



1991 



Assets 

Cash 

Investment in Urban Transportation 
Development Corporation Ltd. 

Interest Receivable 



159,100 

9,482,279 
16.332 



9.657,711 



82,714 

9,108,746 
12.568 



$ 9.204.028 



Shareholder's Equity 

Capital Stock 

Authorized - 

50,000 non-voting special shares with no par value 
20,000,000 common shares of no par value 

Issued - 

3,700,000 common shares 

Contributed Surplus (note 2) _ 



Deficit 



SIGNED ON BEHALF OF THE BOARD 



Director/' 
Director 




-f^^ 



2 



/-'■^ 



11,100,000 
443.521.696 



454,621,696 
444.963.985 



9.657.711 



9,657,711 



11,100,000 
408.076.163 



419,176,163 
409.972.135 



9.204.028 



$ 9.204.028 



252 



PUBLIC ACCOUNTS, 1992-93 



The Ontario Transportation Development Corporation 



Statement of Operations and Deficit 
For the year ended December 31, 1992 



1992 



1991 



Interest Income 

Write-down of Investment in Urban 
Transportation Development 
Corporation Ltd. 

Loss for the Year 

Deficit - Beginning of Year 

Deficit - End of Year 



175.150 



(35.167.000) 



34,991,850 
409.972.135 



621.150 



(17.374.000 ) 



16,752,850 
393.219.285 



$ 444.963.985 $ 409.972.135 



PUBLIC ACCOUNTS, 1992-93 253 

The Ontario Transportation Development Corporation 

Notes to Financial Statements 

For the year ended December 31, 1992 

1. Significant Accounting Policies 

The financial statements of the Corporation have been prepared by management in accordance with 
accounting principles generally accepted in Canada, 

Investment in Urban Transportation Development Corporation Ltd. 

Investment in Urban Transportation Development Corporation Ltd. is accounted for on an equity 
basis. 

Translation of foreign currencies 

The Corporation's U.S. bank indebtedness has been converted to Canadian funds at the year end 
rate of exchange. Urban Transportation Development Corporation Ltd. ("UTDC Ltd.") will 
assume the current and future gains or losses on the US bank indebtedness of the Corporation. 

2. Contributed Surplus 

During the year, the Corporation received $35,445,533 from the Government of Ontario in order 
to fund the operations of UTDC Ltd. 



254 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO WASTE MANAGEMENTT CORPORATION 



Managements 
Responsibility 
for the Financial 
Statements 



Audito/s Report 



The financial statements of the Ontario Waste Management Corporation are the 
responsibility of management and have been prepared in accordance with gen- 
erally accepted accounting principles. 

A system of accounting and administrative controls is maintained by manage- 
ment in order to provide reasonable assurance that transactions are appropriately 

authorized, assets are safeguarded and financial records are properly maintained 
to provide timely accurate and reliable financial statements. 

The Board of Directors is responsible for ensuring that management fulfils its 
responsibilities for financial reporting and internal controls. 

The financial statements have been audited by the Provincial Auditor who was 
appointed by the Ontario Waste Management Corporation Act, 1981 The 
Auditor's Report, which follows, outlines the scope of their examination and 
their opinioa The auditors have full and unrestricted access to the Board of 
Directors to discuss their audit and their findings as to the integrity of the 
Corporation's financial reporting and the adequacy of the system of internal 
controls 

The financial statements have been approved by the Board of Directors. 



Chairman and President 
Toronto, Canada 
June 1 1993 



Director, Administration 
and Finance and 
Chief Financial Officer 



To the Ontario Waste Management Corporation 
and to the Minister of the Environment and Energy 

I have audited the statement of financial position of the Ontario Waste Management 
Corporation as at Marxii 31, 1993 and the statements of operations and deficit and 
changes in financial position for the year then ended These financial statements are 
the responsibility of the Corporation's management My responsibility is to express 
an opinion on these financial statements based on my audit 

I conducted my audit in accordance with generally accepted auditing standards. 
Those standards require that I plan and perform an audit to obtain reasonable 
assurance whether the financial statements are free of material mistatement An 
audit includes examining, on a test basis, evidence supporting the amounts and dis- 
closures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management as well as evaluat- 
ing the overall financial statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the 
financial position of the Corporation as at March 31, 1993 and the results of its opera- 
tions and the changes in its financial position for the year then ended in accordance 
with generally accepted accounting principles. 



\i^ 



%\i v^Mtewwtw " 



Toronto, Ontario 
June 1,1993 



J.FO«erman,ECA. 
Assistant Provincial Auditor 



PUBLIC ACCOUNTS, 1992-93 



255 



ONTARIO WASTE MANAGEMENT CORPORAHON 



Statement of 
Firumcid Position^ 



as of March 3X1993 



Statement cf 
Operations 
and Deficit'' 

for the year ended March 31, 1993 



1993 1992 

Assets ($ooo's) ($ooo's) 
Current 

Cash(notB2) 60 31 

Sundry receivables 152 130 

Prepaid expenses 10 59 

222 220 

Fixed(note3) 273 561 

T- 1..1- • JT^ .= • 495 781 

Liabilities and Denat 

Current 

Accounts payable and accrued liabilities 977 2,272 

Deficit j482) 0491) 

495 781 

Seeaocompcotya^notestofimncudstmanems "^~" ~~~~ 

On behalf of the Board: ^f 

Qxcdiman. (/ Vkx-Chaavum 

1993 1992 

($000's) ($000's) 
Revenue 

Grants from the Province of Ontario 10,700 12,500 

Other 193 m 

10,893 U714 

Expenditure 

Salaries and benefits (note 4 and 5) 4,549 4,246 

Hearings (note 3) 3,160 4,687 

Office and general 613 768 

Occupancy 629 644 

Site assessment 253 788 

Facilities development 209 X230 

Depreciation 101 196 

Waste reduction 153 163 

Market Assessment 40 131 

Publications 114 127 

Management consultants 22 149 

Directors' fees and expenses 24 24 

Technical communication services 17 25 

9,884 13,178 

Excess (deficiency) of revenue over expenditure 1,009 (464 ) 

Deficit, beginning of year. (1,491 ) (1,027 ) 

Deficit end of year (482 ) (X491 ) 

See accompanying notes tofinandalstatemeTtts. 



256 



PUBLIC ACCOUNTS, 1992-93 



ONTARIO WASTE MANAGEMENT CORPORAnON 



Statement cf 
Changes in 
Financial Position^ 

for the year ended March 31, 1993 



1993 1992 

(SOOO's) ($000's) 
Cash provided by operating activities 

Excess (deficiency) of revenue over expenditure X009 (464) 

Chaise to operations not requiring a cunent casli payment 

- depreciation 101 196 

-write-crff of fiboed assets 206 

1316 (268) 

Net change in non-cash working capital balances (1^268 ) 144 

Cash provided by operations 48 (124) 

Cash used in investing activities 

Additions to fixed assets (19 ) (127 ) 

Net increase (decrease) in cash during the yeai 29 (251) 

Cash, beginning of year 31 282 

Cash, end of year 60 31 

Sec ocoompanying notes tofmanncd statftnents. 



Notes to Financial Statements 



asatMan±i31,1993 



L SIGNinCANT ACCOUNTING 
POLICIES 



Z FUNDING TO INTERVENORS 



(a) Basis of accounting 

The financial statements have been prepared by management in accordance with generally accept- 
ed accounting principles. 

(b) Fixed assets 

Fixed assets are recorded at cost Depreciation for furniture and equipment is computed on the 
declining balance basis at rates of 2D per cent and 30 per cent designed to amortize the cost ai these 
assets over their estimated usdiil lives 

As part of the approval process for the construction of a proposed v^raste disposal facility a public hearing 
to address environmental and other related issues commenced in 1989 before a Joint Board established 
imder the Consolidated Hearings Act 

The Province provides fimds to eligible parties (intervenors) to finance their cost of preparation and 
appearance at this hearing An independent Funding Panel, appointed under the Intervenor Funding 
Project Act, 1988, is responsible for the allocation of this funding Payments to the intervenors are made by 
the Corporation on directions from the Funding Panel 

For the five years ending March 31, 1993, the CorporaticHi had received $40 million from the Province. 
Payments to intervenors during the 1993 fiscal year amounted to $721,000 (1992 - $757,000, 1991 - 
X373,000, 1990 - $985,000 and 1989 - $33,000). The unexpended balance of $131,000 is available for 
payment to the intervenors when directed by the independent Funding Panel These amounts are not 
reflected in the financial statements. 



I 



PUBLIC ACCOUNTS, 1992-93 



257 



ONTARIO WASTE MANAGEMENT CORPORATION 



Notes to Financial Statements 



as at March 31, 1993 



3. FIXED ASSETS 



4 SEVERANCE PAYMENTS 



5. PENSION PLAN 



6. LEASECOMMTTMENTS 



1993 



Cost 

(SOOO-s) 

Furniture 182 

Equipment 536 

"718 



Depredation 


Net 
Book 
\^lue 


($000-5) 


($000's) 


131 


51 


314 
445 


222 

273 



1992 

Net 
Book 
\^ue 

($000-8) 

96 

465 

561 



The hearing process for the construction of the proposed waste disposal fadlity was substantially com- 
pleted during the year resulting in the dosure of the Cbnsolidated Hearings Board Facility and the 
Qjrporation's Oakville hearings office, and the downsizing of its head office. As a result, the surplus fixed 
assets with a net book value erf $206,000 were written crff and the amount included in hearings expendi- 
ture in the Statement of Operations and Deficit 

The Corporation's staff complement was significantly reduced during the year. Accordingly, the 
Cbrporation incurred expenditures erf $425,000 to provide severance payments and outplacement 
covinselling for laid-off and terminated staff during the year. This amount was included in salaries 
and benefits in the Statement erf Operations and Deficit 

The Corporation provides pension benefits for its permanent employees througji participation in the 
Public Service Pension Ftmd established by the Prcvince of Ontario. The Corporation's share of contribu- 
tion to the Fund during the year was $289,000 0992 - $290,000) and is included in salaries and benefits in 
the Statement of (Dperations and Deficit This amovmt includes both current contributions and additional 
payments erf $85,0(X) (1992 - $69,000) required to cover the Corporation's share of the Fund's unfunded 
lialjilities as at January X 1990. These adcUtional payments are being made over 40 years commencing 
January 1,1990. 

The Corporation is committed, under operating leases on premises and equipment, to futiue minimum 
payments until October 1997 due as follows: 





(OOO's) 


1994 


276 


1995 


254 


1996 


220 


1997 


205 


1998 


116 


THEREAT] 


[m NIL 
X071 



7. CONTINGENT LL^BILTTY 



In May, 1987 the Corporation entered into an agreement v^rith Ontario Hydro for work related to the sup- 
ply erf electricity to the Corporation's proposed v^^aste disposal fadlity. The ce>st for such work, induding 
accrued interest, is currently estimated at $200,000 and will only be charged to the Corporation if con- 
struction of the fadlity does not proceed Approval by the Joint Boaid established under the Consolidated 
Hearings Act, and by the Provindal Cabinet, to construct the facility has not taken place as at March 31, 
1993. In the event that the amount becomes payable, it will be chaiged to operations in the pericxi that this 
determination is made. 



8. INCOME X\XES 
9. COMPARATIVE HGURES 



As a Oown Corporation of the Province of Ontario, the Corporation is exempted from income taxes 
Prior year's figures have been reclassified where necessary to conform to the current year's presentation. 



258 ._ PUBLIC ACCOUNTS, 1992-93 

To the Public Trustee for the Province of Ontario 
and to the Attorney General 



I have audited the balance sheet of the Public Trustee for the Province of Ontario as at March 31, 
1993 and the statements of revenue and expenditure and of surplus for the year then ended. These 
financial statements are the responsibility of the Public Trustee's management. My responsibility is to 
express an opinion on these financial statements based on my audit. 

I conducted my audit in accordance with generally accepted auditing standards. Those standards 
require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are 
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. An audit also includes assessing the accounting 
principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. 

In my opinion, these financial statements present fairly, in all material respects, the financial position 
of the Public Trustee for the Province of Ontario as at March 31, 1993 and the results of the Trustee's 
operations for the year then ended in accordance with the accounting policies described in note 2 to the 
financial statenients. 



Toronto, Ontario Erik Peters, C.A. 

May 29, 1993 Provincial Auditor 



PUBLIC ACCOUNTS, 1992-93 



259 



THE PUBLIC TRUSTEE FOR THE PROVINCE OF ONTARIO 

Balance Sheet 
March 31, 1993 



Assets 



Estates and Trusts 

Cash in bank 

Bonds and other debt issue 

Funds invested (schedule A) 

Real estate 

Stocks and other securities 

Mortgages and loans receivable 

Life insurance 

Other 

Deduct mortgages and loans payable 

Administration Fund (note 3) 
Cash in bank 
Accounts receivable 
Funds invested (schedule A) 



Estates and Trusts 

Client estates 
Crown estates 
Charities trusts 
Probable escheats (note 4) 
Executorship estates 
Cemetery trusts 
Corporate trusts 
Forfeited corporate assets 
Unclaimed balances 
Unadministered estates 
Liability to government agencies 
Other liabilities 

Administration Fund (note 3) 
Current liabilities 
Assurance Fund (note 5) 
Litigation Reserve Fund (note 6) 
Allowance for Doubtful Accounts Fund (note 7) 
Medical Consultancy Fund (note 8) 



Surplus 

Sec accompanying schedules and notes to financial statements. 
On behalf of the Public Trustee for the Province of Ontario: 



Liabilities and Surplus 



1993 


1992 


($000's) 


($000's) 


1.305 


1.432 


76.101 


119.864 


386.813 


326,413 


73.946 


80,242 


15,100 


15,627 


2.222 


2,004 


2.811 


2,795 


5.282 


4.734 


563.580 


553,111 


2.091 


2.100 


561.489 


551.011 


420 


165 





12 


12.272 


8.299 


12.692 


8.476 


574,181 


559,487 


464,966 


462,045 


54,734 


47,261 


— 


68 


5,425 


5,637 


17.518 


18,168 


10,158 


9,278 


2.772 


2,637 


1,833 


1.698 


1.364 


1,287 


2.488 


2,195 


112 


721 


119 


16 


561.489 


551.011 


252 


815 


200 


200 


500 


300 


100 


100 


100 





1.152 


1,415 


11.540 


7.061 


12.692 


8.476 


574,181 


559,487 




^U^i^lC^. (ottMMAjd^ 



Public Trustee 



Deputy Public^^nislce 



260 - PUBLIC ACCOUNTS, 1992-93 



THE PUBLIC TRUSTEE FOR THE PROVINCE OF ONTARIO 



Statement of Revenue and Expenditure 
year ended March 31, 1993 



Revenue 

Fees collected 
Client estates 
Crown estates 
Probable escheats 
Executorship estates 
Charities trusts 
Cemetery trusts 
Corporate trusts 
Forfeited corporate assets 



Bank interest 

Income from funds invested, net (schedule B) 



Expenditure 

Salaries and wages 

Employee benefits (note 9) 

Services 

Supplies and equipment 

Transportation and communication 



Excess of Revenue over Expenditure 



Statement of Surplus 
March 31, 1993 



Balance, beginning of year 
Excess of revenue over expenditure 



Transfer to Consolidated Revenue Fund (note 3) 
Reimbursement of claims on Assurance Fund (note 5) 
Transfer to increase Litigation Reserve Fund (note 6) 
Reimbursements of claims on Litigation Reserve Fund (note 6) 
Transfer to establish Allowance for Doubtful Accounts Fund (note 7) 
Transfer to establish Medical Consultancy Fund (note 8) 

Balance, end of year 

Sec accompanying schedules and notes to financial statements. 



1993 

($000's) 


1992 

($000's) 


7.089 
1,192 

22 
276 
277 
55 
43 
47 


7,262 

940 

37 

201 

128 

50 

48 

67 


9,001 

41 

6.773 


8,733 

52 

5.677 


if>.m 


14.462 


7,718 

1,143 

866 

252 

274 


7,359 

1.233 

1,632 

295 

296 


10.253 


J0.815 


5,562 


3,647 


1993 
($000's) 


1992 

($000's) 


7,061 
5.562 


4,140 
3.647 


12,623 


7,787 


(142) 
(200) 
(641) 

(100) 


(335) 
(2) 

(289) 
(100) 


11,540 


7,061 



PUBLIC ACCOUNTS, 1992-93 



261 



THE PUBLIC TRUSTEE FOR THE PROVINCE OF ONTARIO 



Short term investments 

Long term investments (schedule C) 

Accrued interest 

Cash (bank indebtedness) 

Allocated as follows: 
Estates and Trusts 
Administration Fund (note 3) 



Interest earned on investments 
Interest earned on bank accounts 

Deduct interest allowed 
Income from funds invested, net 



Corporate bonds 
Federal Government 
Ontario Hydro 
Provincial Governments 
Financial Institutions 

Cost 

Par value 
Market value 



Details of Funds Invested 
March 31, 1993 


SCHED 


ULEA 




1993 

($000's) 


1992 

($000's) 




46,780 

343,507 

11,670 

(2.872) 

399,085 


163,093 

160,952 

10,600 

67 

334,712 




386,813 

12.272 

399,085 


326,413 

8.299 

334,712 


Income from Funds Invested 
year ended March 31, 1993 


SCHEDULE B 




1993 
($000's) 


1992 

($000's) 




32,602 

34Q 

32,942 

26.1(^9 

6,773 


29,286 

535 

29,821 

24.144 

5,677 


Details of Long Term Investments 
March 31, 1993 


SCHEDULE C 




1993 

($000's) 


1992 

($000's) 


• 


7,207 

51,238 

11,017 

64,045 

210.000 


23,014 

22,968 

114.970 




343,507 


160,952 




348,554 


161,000 




346,873 


162,294 



Sec accompanying schedules and notes to financial statements. 



262 \ PUBLIC ACCOUNTS, 1992-93 

THE PUBLIC TRUSTEE FOR THE PROVINCE OF ONTARIO 

Notes to the Financial Statements 
March 31, 1993 

L GENERAL 

The Public Trustee performs duties under a number of statutes, with the following main responsibilities: 

• the management of estates of mentally incompetent individuals; 

• the administration of estates of persons who die in Ontario intestate and without next-of-kin; 

• the gathering of assets on behalf of the Crown under the Escheats Act when there is no known owner 
of those assets or the owner is a corporation no longer in existence; and 

• a general supervisory role over charities. 

2. SIGNIFICANT ACCOUNTING POLICIES 

(a) Basis of accounting 

Fees collected, bank interest and expenditure are recorded on a cash basis of accounting which, for 
expenditure, is modified to allow an additional thirty days to pay for debts incurred during the fiscal 
year just ended. Net income from funds invested is recorded on an accrual basis. 

(b) Funds invested 

Funds are invested in high quality fixed income instruments subject to the investment guidelines of the 
Financial Administration Act and to the guidelines and limitations as set by the office of the Public 
Trustee with emphasis on preservation of capital and maximizing return. These securities are reflected 
at cost adjusted for the amortization of premiums or discounts on purchase over the period to maturity. 

( c ) Stocks and bonds of Estates and Trusts 

Stocks and bonds of Estates and Trusts are recorded at their market value at the time of taking over the 
Estates and Trusts with an annual adjustment to market value at December 31 each year. 

(d) Real estate 

Real estate is recorded at appraised value at time of incorporation of the trust and is subject to periodic 

revaluations. 

(e) Life insurance 

Life insurance is recorded at its cash surrender value at the time of incorporating the trust and is subject 

to valuation every two years. 

(f) Fixed assets 
Fixed assets are recorded as an expenditure when purchased. 



t 



PUBLIC ACCOUNTS, 1992-93 263 

THE PUBLIC TRUSTEE FOR THE PROVINCE OF ONTARIO 

3. ADMINISTRATION FUND 

The Administration Fun<J is the operating account of the Public Trustee. It is used to accumulate fees 
charged each estate for services, as prescribed by the regulations under the Public Trustee Act. 

Cash balances in the Administration Fund which are not required for operating purposes are invested along 
with the cash f^nds of Estates and Trusts. The Administration Fund receives the net interest income of these 
investment activities, after interest is allowed on the funds of Estates and Trusts in accordance with regulations 
under the Act. 

All operating expenses of the office of the Public Trustee are paid from the Administration Fund. 

Pursuant to section 9(5) of the Public Trustee Act, the Lieutenant Governor in Council may from time to 
time direct the payment into the Province's Consolidated Revenue Fund of any balance at the credit of the 
Administration Fund. 

4. FUNDS ESCHEATED TO THE CROWN 

The Public Trustee is authorized by the Escheats Act to take possession of unclaimed property reverting to 
the Crown under the Succession Law Reform Act, Business Corporations Act or common law. After a period 
of ten years, any property so received by the Public Trustee which remains unclaimed is transferred to the 
Consolidated Revenue Fund of the Province. 

During the year, $0.4 million (1992: $5,736 million) was transferred to the Province. 

5. ASSURANCE FUND 

The regulations under the Act provide that an Assurance Fund shall be established to meet losses for which 
the office of the Public Trustee might become liable. Accordingly, this Fund has been established at 
$200,000 by transfers from the Administration Fund. 

During the year, the Fund was reimbursed $141,909 (1992: $2,000). 

6. LITIGATION RESERVE FUND 

In October 1992 the office of the Public Trustee authorized the transfer of $200,000 from Surplus to the 
Litigation Reserve Fund. The intent of the Fund is to cover costs of an opposing side's legal bills where the 
office of the Public Trustee is obligated to pay such costs. 

During the year the Fund was reimbursed $640,995 (1992: $289,818) for legal costs incurred on behalf of 
clients. 

7. ALLOWANCE FOR DOUBTFUL ACCOUNTS FUND 

The intent of the AJlowance for Doubtful Accounts Fund is to provide for all client accounts whereby the 
Public Trustee has paid expenses on a client's behalf but is not expected to be able to recover the amount 
from the client. 



264 - PUBLIC ACCOUNTS, 1992-93 

THE PUBLIC TRUSTEE FOR THE PROVINCE OF ONTARIO 

8. MEDICAL CONSULTANCY FUND 

In June 1992 the office of the Public Trustee authorized the transfer of $100,000 from Surplus to a new 
Medical Consultancy Fund. The Fund was set up to cover fees of medical consultants for consent to 
treatment for the Public Trustee to make substitute decisions on behalf of mentally incompetent persons 
under the Regulations of the Public Hospitals Act. 

9. PENSION PLAN 

The office of the Public Trustee provides pension benefits for its permanent employees through 
participation in the Public Service Pension Fund established by the Province of Ontario. The office's share 
of contributions to the Fund during the year was $334,640 (1992 - $466,039) and is included in employee 
benefits in the Statement of Revenue and Expenditure. This amount includes current contributions and 
additional payments required to cover the office's share of the Fund's unfunded liability on January 1, 
1990. These additional payments will continue over the next thirty-seven years. 

10. CONTINGENCIES 

The Public Trustee is involved in various legal actions arising in the normal course of operations, the 
outcome and ultimate disposition of which are not determinable at this time. 



PUBLIC ACCOUNTS, 1992-93 265 



AUDITORS' REPORT 



To the Trustees of 

The Royal Ontario Museum 

We have audited the balance sheet of The Royal Ontario Museum as at 
June 30, 1992 and the statements of financial operations of the Operating Fund, 
The Future Fund Today and Allied Trusts and ROM Galleries Campaign and the 
statement of cash flows of the Operating Fund for the year then ended. These 
financial statements are the responsibility of the Museum's management. Our 
responsibility is to express an opinion on these financial statements based on our 
audit. 

We conducted our audit in accordance with generally accepted auditing standards. 
Those standards require that we plan and perform an audit to obtain reasonable 
assurance whether the financial statements are free of material misstatement. An 
audit includes examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statements. An audit also includes assessing the 
accounting principles used and significant estimates made by management, as well 
as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the 
financial position of the Museum as at June 30, 1992 and the results of its 
operations and the changes in its financial position for the year then ended in 
accordance with the accounting principles described in note 1 to the financial 
statements. 



^—1 



Toronto, Canada, 

August 28, 1992. Chartered Accountants 



266 



PUBLIC ACCOUNTS, 1992-93 



THE ROYAL ONTARIO MUSEUM 
(Incorporated by Special Act of the Ontario Legislature as a corporation without share capital) 



BALANCE SHEET 



AS AT JUNE 30 



1992 



1991 



ASSETS 

OPERATING FUND 

Cash, short-term investments and accrued interest 
(at cost which approximates market value) 

Marketable securities (quoted market 
value: 1991 - $554) 

Accounts receivable 

Pledges receivable (note 2) 

Grants receivable 

Inventories 

Prepaid expenses 

Fixed assets at cost net of accumulated depreciation 
(1992 - $122 ; 1991 - $79) (note 1(g)) 

Deferred costs 



(in thousands of dollars) 



$ 8,904 



$ 9,420 





553 


408 


573 


1,187 


1.308 


24 


21 


1.177 


1,258 


107 


82 


289 


281 


842 


509 


$12,938 


$ 14.005 



THE FUTURE FUND TODAY AND ALLIED TRUSTS 

Cash, short-term investments and accrued interest 

(at cost which approximates market value) 
Investment in pooled funds at market value 
Bequest receivable (note 5) 
Accounts receivable 
Pledges receivable (note 2) 



$ 6.515 


$ 1.175 


6.461 


6,018 




12,496 


428 


76 


419 


518 



$ 13.823 



$ 20,283 



ROM GALLERIES CAMPAIGN 

Cash, short-term investments and accrued interest 

(at cost which approximates market value) 
Investment in pooled funds at market value 
Accounts receivable 
Pledges receivable (note 2) 
Grants receivable 
Deferred costs 



Total 
On tDehalf of the Board: 



(See accompanying notes) 




(Qk^ 



Kenneth W. 



rustee 



)86 


$ 5,320 




1,864 


66 


207 


'75 


1,304 


43 


521 


46 


139 



$ 9.355 




PUBLIC ACCOUNTS, 1992-93 



267 



ROYAL ONTARIO MUSEUM 

Balance sheet 
as at June 30, 1992 



LIABILITIES AND FUND BALANCES 

OPERATING FUND 

Accounts payable and accrued liabilities 
Deferred revenue 



1992 



1991 



(in thousands of dollars) 



$ 2,284 
2.377 
4,661 



$ 2,567 
2.500 
5,067 



Fund balance 

- Operations 

- Restricted (note 4) 



332 
7.945 

$ 12,938 



137 
8.801 

$ 14,005 



THE FUTURE FUND TODAY AND ALLIED TRUSTS 
Accounts payable and accrued liabilities 

Fund balance 



$ 72 

13.751 

$ 13.823 



$ 793 

19.490 

$ 20.283 



ROM GALLERIES CAMPAIGN 

Accounts payable and accrued liabilities 

Fund balance 



I 



$ 206 

6.610 

$ 6,816 



$ 18 

9.337 

$ 9,355 



Total 



$ 33.577 



$ 43,643 



268 



PUBLIC ACCOUNTS, 1992-93 



THE ROYAL ONTARIO MUSEUM 

STATEMENT OF FINANCIAL OPERATIONS 
OPERATING FUND 



YEAR ENDED JUNE 30 



Operations Restricted 



1992 
Total 



1991 
Total 



(in thousands of dollars) 



REVENUES: 
Grants - 

Province of Ontario - base 
- other 
Government of Canada 
Museum generated 
Admission fees - general and exhibitions 

- Planetarium 
Museum programs 
Professional services 
Investment income 
Sponsorships 
Donations 
Other 
Museum services net income (loss) (note 3) 

Food services 

Gift shops 

Membership 

Publications 

Total revenues 

EXPENDITURES: 

Curatorial and collections management 

Building and security 

General and administration 

Education services and non- revenue public programs 

Marketing and public relations 

Planetarium 

Artifacts and specimens 

Temporary and special exhibitions 

Exhibit services 

Library 

Total expenditures 

Excess (deficiency) of revenues over expenditures 

Transfers between funds 

Fund balance, beginning of year 

Fund balance, end of year 



$21,809 




$21,809 


$20,930 


694 


$388 


1.082 


2,755 


208 


161 


369 


540 


1.500 




1,500 


1,270 


519 




519 


550 


880 




880 


932 




571 


571 


520 


437 


298 


735 


1,074 


185 


1 


186 


58 


46 


1,089 


1,135 


2.109 


139 


39 


178 


162 


157 




157 


235 


85 




85 


(337) 


161 




161 


248 


(65) 




(65) 


(14) 


26,755 


2,547 


29,302 


31,032 


9,309 


924 


10,233 


9,704 


5,834 


1,145 


6,979 


6,409 


4.732 


225 


4,957 


5,406 


1,929 


50 


1,979 


2,034 


1.235 


17 


1,252 


1,216 


1.134 


19 


1.153 


1,130 




997 


997 


1,004 


918 




918 


802 


830 


41 


871 


810 


624 




624 


591 


26,545 


3,418 


29,963 


29,106 


210 


(871) 


(661) 


1.926 


(15) 


15 




114 


137 


8,801 


8,938 


6,898 


$332 


$7,945 


$8,277 


$8,938 



(See accompanying notes) 



PUBLIC ACCOUNTS, 1992-93 269 

THE ROYAL ONTARIO MUSEUM 

STATEMENT OF FINANCIAL OPERATIONS 
THE FUTURE FUND TODAY AND ALLIED TRUSTS 

YEAR ENDED JUNE 30 

1992 1991 



(in thousands of dollars) 



REVENUES: 

Bequests, donations and fundraising events (net) (note 5) 
Investment income 



EXPENDITURES: 

For trust purposes - The Future Fund Today 

- Allied Trusts (note 5) 
Fundraising, development and administration costs 



Excess (deficiency) of revenues over expenditures 

Transfers between funds 

Fund balance, beginning of year 

Fund balance, end of year 

The Future Fund Today and Allied Trusts at June 30, 1 992 consist of the following: 



The Future Fund Today 

The Far Eastern Endowment Fund 

R.S. McLaughlin Planetarium Endowment Fund 

Sigmund Samuel Fund 

Brocklebank Estate Fund 



$1,207 
2.045 


$14,123 
737 


3,252 


14,860 


158 

8,431 

402 


265 
917 
395 


8,991 


1.577 


(5,739) 


13.283 




(114) 


19,490 


6,321 


$13,751 


$19,490 



(See accompanying notes) 



270 



PUBLIC ACCOUNTS, 1992-93 



THE ROYAL ONTARIO MUSEUM 

STATEMENT OF FINANCIAL OPERATIONS 
ROM GALLERIES CAMPAIGN 



YEAR ENDED JUNE 30 



REVENUES: 
Grants - 

Province of Ontario 
Gallery development 
French Language 
Government of Canada 
Economic Regional Development Assistance 
Communications Canada 
French Language 
Other 
Bequests, donations and fundraising events (net) 
Investment income 



EXPENDITURES: 

Galleries 

Fundraising and development costs 



Excess (deficiency) of revenues over expenditures 
Transfers between funds 
Fund balance, end of year 



Cumulative Revenues Cumulative 

balance and balance 

June 30, expenditures June 30, 

1991 during the 1992 

year 



(in thousands of dollars) 



$10,000 


$5 


$10,000 
5 


5.000 

184 

291 

23 

14.281 

5.259 


49 

(116) 
565 


5.000 

184 

340 

23 

14.165 

5.824 


35,038 


503 


35.541 


23.111 
2,944 


2,931 
299 


26,042 
3,243 


26,055 


3.230 


29,285 


8,983 


(2,727) 


6.256 


354 




354 


$9,337 


($2,727) 


$6,610 



(See accompanying notes) 



I 



PUBLIC ACCOUNTS, 1992-93 



271 



YEAR ENDED JUNE 30 



THE ROYAL ONTARIO MUSEUM 

STATEMENT OF CASH FLOWS 
OPERATING FUND 



1992 



1991 



Excess (deficiency) of revenues over expenditures 



(in thousands of dollars) 
($661) $1,926 



Add charges (deduct credits) not Involving a 
current cash payment 

Donations in kind 

Acquisition of artifacts and specimens 

Depreciation of fixed assets 



867 


708 


43 


38 



i618i 



1.964 



Changes in non-cash balances 

Accounts, pledges and grants receivable 

Accounts payable and accnjed liabilities 

Deferred revenue 

Inventories . 

Marketable securities 

Purchase of fixed assets 

Prepaid expenses and deferred costs 

Transfers between funds 



Net increase (decrease) in cash during the year 

Cash, short-term investments and accrued 
interest, beginning of year 

Cash, short-term investments and accrued 
interest, end of year 



283 


(790) 


(283) 


446 


(123) 


416 


81 


606 


553 


(314) 


(51) 


(18) 


(358) 


(89) 




114 


102 


371 


(516) 


2,335 


9,420 


7,085 


$8,904 


$9,420 



(See accompanying notes) 



272 \ PUBLIC ACCOUNTS, 1992-93 

THE ROYAL ONTARIO MUSEUM 

NOTES TO FINANCIAL STATEMENTS 

JUNE 30, 1992 

1. Summary of significant accounting policies 

The financial statements of The Royal Ontario Museum (the 
"Museum") have been prepared by management in accordance 
with generally accepted accounting principles with the 
exception of the accounting treatment of vacation pay of 
salaried employees (note 1(c)). The Museum is a scheduled 
agency of the Province of Ontario and accordingly is not 
required to prepare its financial statements in accordance 
with generally accepted accounting principles as set out 
in accounting recommendations issued by The Canadian 
Institute of Chartered Accountants. 

The following summary of accounting policies is set forth 
to facilitate the understanding of these financial 
statements. 

(a) Fund Accounting - 

In order to ensure observance of the limitations and 
restrictions placed on the use of resources available 
to the Museum, the accounts of the Museum are 
maintained in accordance with the principles of fund 
accounting. Accordingly, resources are classified 
for accounting and reporting purposes into funds. 
These funds are held in accordance with the 
objectives specified by the donors or in accordance 
with directives issued by the Board of Trustees. 
Transfers between funds are made when it is 
considered appropriate and authorized by the Board of 
Trustees. For financial reporting purposes, the 
accounts have been classified into the following 
three groupings: 

(i) Operating Fund - This includes the day-to- 
day operating transactions of the Museum. 
It also includes amounts received by the 
Museum that are designated by the Board of 
Trustees or Museum management to be 
restricted to certain expenditures of an 
operating nature. The restricted funds 
include the following: 



PUBLIC ACCOUNTS, 1992-93 273 

ROYAL ONTARIO MUSEUM 

NOTES TO FINANCIAL STATEMENTS 
JUNE 30, 1992 



Grants - 

Funds received from various 
governments and private agencies to 
finance specific research projects. 

Museum restricted funds- 
Funds for general or special purposes 
which have been reserved in accordance 
with directives issued by the Board of 
Trustees or by Museum management. 

Departmental reserves - 
Funds received from cross-appointment 
teaching and other activities of staff 
in the Curatorial and other Museum 
departments to assist in the financing 
of departmental expenditures. 

Museum consolidation reserve - 
Funds received and receivable to 
consolidate, reorganize and create new 
space for the Museum. 

Capital replacement reserve - 
Funds which have been set aside for 
major capital improvements and 
replacements . 

Reference is made to note 4 for details of 
the restricted funds. 

(ii) The Future Fund Today and Allied Trusts - 
This includes amounts received and pledged 
to create an endowment fund and to expend 
funds to maintain the collections, 
scientific research and expeditions at a 
world class level. Fundraising and 
development costs are allocated to The 
Future Fund Today and Allied Trusts and to 
the ROM Galleries Campaign based on 
fundraising efforts. 

(iii) ROM Galleries Campaign - This includes 
amounts received and pledged from the 
Campaign and expenditures incurred to 
design and install exhibits in the Museum's 
gallery spaces. 



274 PUBLIC ACCOUNTS, 1992-93 



ROYAL ONTARIO MUSEUM 



(b) Bequests, donations and grants- 
Bequests, donations and capital project grants are 
recorded as revenues when pledged at their estimated 
realizable value. Grants for operations are recorded 
as revenues during the period when the related 
expenditures are recorded. 

(c) Vacation pay - 

Vacation pay is accrued when earned for hourly paid 
employees and is recorded when paid for salaried 
employees. 

(d) Marketable securities - 

Investments in pooled fund units are carried at 
market value. Increases or decreases in the market 
value of the pooled fund units are recorded as 
investment income in the period in which they occur. 

Other investments are recorded at cost. The gain or 
loss on the sale of securities is based on the 
average carrying value of the securities sold. 

(e) Inventories - 

Inventories, which consist mainly of gift shop items 
held for sale, publications, and supplies, are 
stated at the lower of cost and net realizable value. 

(f) Deferred costs - 

Costs of exhibitions are deferred until the 
exhibitions are opened to the public and then are 
charged to operations over the period of the 
exhibitions to which they relate. 

(g) Fixed assets - 

The land, buildings, collections and contents are 
each carried in the accounts at a nominal value of 
$1. Construction costs and other fixed asset 
additions relating to non-revenue producing 
activities are expensed. Equipment, furniture and 
fixtures relating to the Museum's services and other 
revenue-producing operations are capitalized and 
depreciated over the estimated useful lives of the 
assets. 

Artifacts and specimens which are acquired by gift 
during the year are recorded as donation revenue at 
their appraised values. The cost or appraised value 
of gifts, artifacts and specimens acquired during the 
year is expensed. 



PUBLIC ACCOUNTS, 1992-93 



275 



ROYAL ONTARIO MUSEUM 



(h) Expenditures- 
Expenditures are reported in the statement of 
financial operations of the Operating Fund on a 
functional basis. Expenditures by category comprise: 



Operations Restricted Total 
(Thousands of dollars) 



Year ended June 30, 1992 

Salaries, wages and benefits 
Purchased goods and services 

Year ended June 30, 1991 

Salaries, wages and benefits 
Purchased goods and services 



(i) Donated services- 
Volunteers perform various services on behalf of 
the Museum. The value of these donated services is 
not recorded in the accounts. 

2. Pledges receivable 

Pledges receivable include amounts due to be collected 
in the following years ending June 30: 



$19,859 
6,686 


$ 575 
2,843 


$20,434 
9,529 


$26,545 


$3,418 


$29,963 


$19,672 
6,321 


$ 485 
2,628 


$20,157 
8,949 


$25,993 


$3,113 


$29,106 





Operating 
Fund 


The Future 

Fund Today 

and Allied 

Trusts 


ROM Galleries 
Campaign 




( 


Thousands of dollars) 






1993 


$1,125 


$ 162 




$ 


283 


1994 


43 


130 






55 


1995 


17 


98 






120 


1996 


2 


29 






117 


1997 










100 


1998 and 
thereafter 










100 




$1,187 


$ 419 




$ 


775 



276 



PUBLIC ACCOUNTS, 1992-93 



ROYAL ONTARIO MUSEUM 



3. Museum services 

Certain revenue-producing operations of the Museum are 
presented on a net basis in the Operating Fund statement 
of financial operations since their revenues and 
expenditures are directly related. The gross revenues 
and expenditures of these operations are as follows: 



Year ended June 30, 1992 

Food services 
Gift shops 
Membership 
Publications 

Year ended June 30, 1991 

Food services 
Gift shops 
Membership 
Publications 







Net income 


Revenues 


Expenditures 


rioss^ 


(Thousands of doll 


ars) 




$2,200 


$ 2,043 


$ 


157 


1,717 


1,632 




85 


1,291 


1,130 




161 


283 


348 




(65) 


$ 2,108 


$ 1,873 


$ 


235 


1,693 


2,030 




(337) 


1,561 


1,313 




248 


237 


251 




(14) 



Restricted funds 

A summary of the changes in the various restricted fund 
balances for fiscal 1992 is as follows: 



Funds 

June 30, 

1991 



Revenues 



Expend- 
itures 



Transfers 



Funds 

June 30, 

1992 



(Thousands of dollars; 



Grants 


$ 89 


$ 


172 


$ 


158 


$ 


(6) 


$ 


97 


Museum restricted 


1,583 




1,807 




1,806 




22 




1,606 


Departmental 


589 




525 




436 




21 




699 


Museum 
consolidation 


5,722 








734 








4,988 


Capital 
replacement 


818 




43 




284 




(22) 




555 



$ 8,801 



$ 2,547 



$ 3,418 



15 



$ 7,945 



Expenditures made on the Museum consolidation and capital 
replacement consist primarily of fixed asset additions. 



PUBLIC ACCOUNTS, 1992-93 277 



ROYAL ONTARIO MUSEUM 



5. Bequest 



As at June 30, 1992, the Museum has received $14,202,000 
as a beneficiary of an estate of which $706,000 was 
recorded as revenue during the year ended June 30, 1992 
(1991 - $13,496,000 including a balance receivable of 
$12,496,000). A further amount of approximately $800,000 
is expected to be received from the estate during 1993. 

The terms of the bequest require the Museum to spend all 
of the capital and the related investment income by June 
17, 1995 on the acquisition of oriental and far eastern 
artifacts. As at June 30, 1992, the Museum has spent 
$8,820,000 on the acquisition of such artifacts, of which 
$8,065,000 was incurred during the year ended June 30, 
1992 (1991 - $755,000). 

Pension plan 

The Museum maintains a contributory defined benefits 
pension plan which covers all of its employees and 
pensioners. The plan provides pensions based on length of 
service and final average earnings. 

Actuarial reports prepared during the year, which were 
based on projections of employees' compensation levels to 
the time of retirement, indicate that the present value of 
accrued pension benefits, and the net assets available to 
provide for the benefits at market related values, are as 
follows: 



June 30, June 30, 
1992 1991 



(Thousands of dollars) 
Pension fund assets $ 23,422 $ 21,675 

Accrued pension benefits 20,260 20,800 



Surplus $ 3,162 $ 875 



The pension expense of $150,332 (1991 - $532,000) includes 
the amortization of experience gains and losses. These 
amounts are being amortized on a straight-line basis over 
a period of 16 years. 



278 PUBLIC ACCOUNTS, 1992-93 



ROYAL ONTARIO MUSEUM 



Commitments 

As at June 30, 1992, the Museum is committed to future 
expenditures of $3,208,000 by fund as follows: 

Operating Fund-operations $1,506,000 
Operating Fund-restricted 1,519,000 
ROM Galleries Campaign 183 . 000 

$3,208,000 



8. Income taxes 

The Museum is registered as a charitable organization 
under the Income Tax Act (Canada) (the "Act") and, as 
such, is exempt from income taxes and is able to issue 
donation receipts for income tax purposes. In order to 
maintain its status as a registered charity under the Act, 
the Museum must meet certain requirements within the Act. 
In the opinion of management, these requirements have been 
met. 

9. Related party transactions 

As a result of the operational integration of the Museum 
and the George R. Gardiner Museum of Ceramic Art (the 
"Gardiner Museum") : 

(i) admissions revenues received by the Museum or 
the Gardiner Museum entitle visitors to visit 
both museums; 

(ii) the Museum pays for certain expenditures on 

behalf of the Gardiner Museum for which it is 
reimbursed at cost; and 

(iii) the Museum provides certain administrative and 
other services to the Gardiner Museum at no 
cost. 



PUBLIC ACCOUNTS, 1992-93 279 



AUDITORS' REPORT 



To the Shareholder of 

Stadium Corporation of Ontario Limited 

We have audited the balance sheet of Stadium Corporation of Ontario Limited 
as at December 31, 1992 and the statements of operations and deficit and changes 
in financial position for the year then ended, lliese financial statements are the 
responsibility of the Corporation's management. Our responsibility is to express 
an opinion on these financial statements based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. 
Those standards require that we plan and perform an audit to obtain reasonable 
assurance whether the financial statements are free of material misstatement. An 
audit includes examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statements. An audit also includes assessing the 
accounting principles used and significant estimates made by management, as well 
as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the 
financial position of the Corporation as at December 31, 1992 and the results of its 
operations and the changes in its financial position for the year then ended in 
accordance with generally accepted accounting principles. 



Toronto, Canada, ^ 

March 31, 1993. Chartered Accountants 



280 PUBLIC ACCOUNTS, 1992-93 

Stadium Corporation of Ontario Limited 

Incorporated under the laws of Ontario 

BALANCE SHEET 



As at December 3 1 



1992 1991 

$ [GOO's] $ 



ASSETS 

Cash and short-term investments — 1 ,494 



Accounts receivable 
Prepaid expenses 


6,123 
1,232 


5,230 
894 




7,355 


7,618 


Project costs [note 3] 
Fixed assets [note 4] 


550,789 
4,946 


549,490 
3,892 




555,735 


553,382 




563,090 


561,000 



LIABILITIES AND SHAREHOLDER'S DEFICIENCY 

Bank indebtedness 362 — 

Accounts payable and accrued liabilities 36,562 18,998 

Province of Ontario - promissory notes [note 6[aJJ 370,089 357,300 

- loans [note 6[aJJ 4,404 5,085 

Promissory notes [notes 61 c J and {d}J 15,925 15,925 

Proceeds from sale of preferred rights [notes 6[c] and [dJJ 109,033 1 1 1 ,382 

Proceeds from sale of SkyBox rights [note 7 [a] J 39,237 4 1 ,075 

Proceeds from sale of club seat rights [note 7[bJJ 12,011 13,784 

Other defened revenue 2,561 3,548 

Total liabiUties and deferred revenue 590,184 567,097 

Contingencies [notes 1, 9 and 10] 

Shareholder's deficiency 

Share capital [note 8] 30,000 30,000 

Contributed capital [notes 6[b], [cj and [d]] 41,174 40,500 

Deficit (98,268) (76,597) 

Total shareholder's deficiency (27,094) (6,097) 

563,090 561,000 



See accompanying notes 
On behalf of the Board: 



^ 



Director Director 



4jLJ 



PUBLIC ACCOUNTS, 1992-93 281 

Stadium Corporation of Ontario Limited 

STATEMENT OF OPERATIONS AND DEFICIT 

Year ended December 31 



1992 1991 

$ [OOO's] $ 

REVENUE 

SkyBoxes, club seats and preferred rights 22,718 22,909 

Facility rentals and concessions 13,703 12,299 

Hotel, fitness club and parking 12,452 11,527 

Advertising and other 8,797 9,083 

57,670 55,818 

EXPENSES 

Hotel, fitness club and parking 9,739 10,263 
Salaries, wages and benefits 7,867 7,794 
Operating and building [net of recoverables] 3,890 4,893 
General and administrative 1,742 2,627 
Marketing, advertising and promotion 395 399 





23,633 


25,976 


Income before interest, taxes and depreciation 


34,037 


29,842 


Interest 

Realty, business and other taxes [note 9 J 

Depreciation 


26,991 
10,682 
18,035 


33,949 

9,740 

17,907 




55,708 


61,596 


Net loss for the year 
Deficit, beginning of year 


21,671 
76,597 


31,754 
44,843 


Deficit, end of year 


98,268 


76,597 



See accompanying notes 



282 \ PUBLIC ACCOUNTS, 1992-93 

Stadium Corporation of Ontario Limited 

STATEMENT OF CHANGES IN FINANCIAL POSITION 

Year ended December 3 1 



1992 1991 

$ [OQO's] $ 

OPERATING ACTIVITIES 

Net loss for the year (21,671) (31,754) 

Deferred SkyBox and club seat receipts 527 1,132 

Add (deduct) items not affecting cash 
Depreciation 18,035 17,907 

Amortization of SkyBox, club seat and preferred rights (6,487) (6,425) 

Net change in accounts receivable, prepaid expenses, accounts 
payable and accrued liabilities and other deferred revenue 114 (1,606) 

Cash used in operating activities (9,482) (20,746) 

FINANCING ACTIVITIES 

Decrease in construction accounts receivable — 811 

Repayments to Dome Consortium Investments Inc. 
and other corporations — (675) 

Principal repayment of Province of Ontario loans (681) (681) 

Cash used in financing activities (681) (545) 

CONSTRUCTION AND INVESTING ACTIVITIES 

Project costs (17,780) (5,071) 

Increase (decrease) in accounts payable and accrued liabilities 15,230 (13,088) 

Purchases of fixed assets (1,932) (1 ,540) 



Cash used in construction and investing activities 


(4,482) 


(19,699) 


Net increase in borrowings during the year 

Net borrowings, beginning of year 


14,645 
355,806 


40,990 
314,816 


Net borrowings, end of year 


370,451 


355,806 



Net borrowings are represented by 

Cash and short-term investments — (1,494) 

Province of Ontario promissory notes 370,089 357,300 

Bank indebtedness 362 — 

370,451 355,806 

See accompanying notes 



PUBLIC ACCOUNTS, 1992-93 283 

Stadium Corporation of Ontario Limited 

NOTES TO FINANCIAL STATEMENTS 

December 3 1,1992 



L STADIUM CORPORATION OF ONTARIO LIMITED 
[THE "CORPORATION"] 

The Corporation owns and operates an entertainment centre [the "Project"] which includes the first 
urban multi-purpose domed stadium with a fully retractable roof, a hotel, fitness club and other 
facilities. On June 3, 1989, the stadium portion of the Project commenced operations. 
Subsequently, the hotel, fitness club and other facilities commenced operations. 

On January 18, 1993, the Corporation and the Province of Ontario entered into an Asset Purchase 
Agreement with Stadium Acquisition Inc. ["S Al"] whereby S AI agreed, subject to the satisfactory 
fulfillment of certain significant conditions, to acquire the assets and operations of the Corporation 
for consideration including $110,000,000 in cash, participating debentures in an amount equal to 
the promissory notes owed to the Province of Ontario on March 31, 1992 less $110,000,000 
subject to adjustments, and assumption by S AI of all other existing obligations and liabilities of 
the Corporation. The agreement also provides that certain contingent liabilities are to be shared by 
the parties on an agreed basis. 

The ability of the Corporation to recover its investment in project costs and fixed assets is 
contingent upon the Corporation's ability to receive proceeds on closing with a value at least equal 
to the carrying value of the net assets sold. Based on the terms of the January 18, 1993 Asset 
Purchase Agreement, including the proposed terms relating to the participating instruments, and 
historical results of operations, management considers that the probability of realization of a loss 
is likely although the amount of the loss is not determinable at this time. 

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

Fixed assets and project costs 

All costs associated with the Project's construction, including development, indirect construction 
expenditures and interest costs, are capitalized and included in project costs. Proceeds from 
promotions and interest income earned during construction were netted against project costs. 

Fixed assets and project costs are depreciated on a straight-line basis over their estimated useful 
lives as follows: 

Base stadium 50 years 

Stadium equipment and finishes 25 to 50 years 

Scoreboards, signage and production equipment 5 to 15 years 

Artificial turf, seats and stadium accessories 5 to 15 years 

Vehicles, machinery and equipment 5 to 10 years 

Furniture, fixtures and office equipment 3 to 10 years 



284 



PUBLIC ACCOUNTS, 1992-93 



Stadium Corporation of Ontario Limited 



NOTES TO FINANCIAL STATEMENTS 



December 31, 1992 



SkyBox and club seat rights 

Proceeds from the sale of rights to Sky Boxes and the use of club seats are amortized over the terms 
of their respective agreements. 

Preferred rights 

Proceeds from the sale of preferred rights are amortized over the estimated life of the base stadium. 

Facility rentals and fees 

Facility rentals and fees are recognized as revenue once the related event has occurred. Accordingly, 
deposits received and expenditures incurred prior to the event are deferred until the event has been 
completed. 



3. PROJECT COSTS 



mL 



Cost 

$ 



Accumulated 
depreciation 

$ 



Net 
book value 

$ 



Base stadium 451,411 
Stadium equipment and finishes 92,312 
Scoreboards, signage and production equipment 35,644 
Artificial turf, seats and stadium accessories 16,215 
Vehicles, machinery and equipment 10,239 
Furniture, fixtures and office equipment 3,102 



[OOO's] 

30,277 
7,385 
8,976 
4,755 
4,338 
2,403 



421,134 

84,927 

26,668 

11,460 

5,901 

699 



608,923 



58,134 



550,789 



Cost 



jm 



Accumulated 
depreciation 

$ 



Net 
book value 

$ 



Base stadium 433,746 
Stadium equipment and finishes 9 1 ,808 
Scoreboards, signage and production equipment 35,4 1 5 
Artificial turf, seats and stadium accessories 16,190 
Vehicles, machinery and equipment 10,208 
Furniture, fixtures and office equipment 3,102 



(OOO's] 

21,423 
4,975 
6,301 
3,358 
3,140 
1,782 



412,323 

86,833 

29,114 

12,832 

7,068 

1,320 



590,469 



40,979 



549,490 



PUBLIC ACCOUNTS, 1992-93 



285 



Stadium Corporation of Ontario Limited 



NOTES TO FINANCIAL STATEMENTS 



December 3 1,1992 



4. FIXED ASSETS 



mL 



t 





Cost 

$ 


Accumulated 
depreciation 

$ 


Net 
book value 

$ 


Stadium and other operating equipment 

Computer equipment 

Office furniture and equipment 


5,719 
872 
662 


[OOO's] 

1,282 
558 

467 


4,437 
314 
195 




7,253 


2,307 


4,946 






1991 






Cost 

$ 


Accumulated 
depreciation 

$ 


Net 
book value 

$ 


Stadium and other operating equipment 

Computer equipment 

Office furniture and equipment 


3,974 
773 
574 


(OOO's] 

669 

398 
362 


3,305 
375 
212 




5,321 


1,429 


3,892 



5. BANK CREDIT ARRANGEMENT 



The Corporation maintains a revolving credit arrangement with its bank aggregating $30 million. 



286 



PUBLIC ACCOUNTS, 1992-93 



Stadium Corporation of Ontario Limited 



NOTES TO FINANCIAL STATEMENTS 



December 3 1,1992 



6. FUNDING SOURCES 



Province 

of 
Ontario 

la] 

$ 



Municipality 

of 

Metropolitan 

Toronto 

Ibl 

$ 



Consortium 

Icl 

$ 



Other 
corporations 

[d] 

$ 



Total 

$ 









[OOO's] 






Province of Ontario 












- promissory notes 


370,089 


— 


— 


— 


370,089 


- loans 


4,404 


— 


— 


— 


4,404 


Promissory notes 


— 


— 


13,000 


2,925 


15,925 


Proceeds from sale 












of preferred rights 


— 


— 


117,000 


450 


117,450 


Share capital 


30,000 


— 


— 


— 


30,000 


Contributed capital 


— 


30,000 


674 


10,500 


41,174 




404,493 


30,000 


130,674 


13,875 


579,042 


Less accumulated 












amortization 


— 


— 


8,385 


32 


8,417 


Net 


404,493 


30,000 


122,289 


13,843 


570,625 



[a] Province of Ontario 

Prior to 1990, the Province of Ontario purchased 30,010 shares of the Corporation for 
consideration of $30,000,010. 

The Province of Ontario initially advanced $5,766,000 to the Corporation of which 
$681,000 was repaid in each of 1991 and 1992. $1,000,000 of the outstanding loan amount 
is non-interest bearing and is repayable to the extent earnings are available for distribution. 
The remaining loan amount outstanding of $3,404,000 bears interest at treasury bill rates 
established annually and is repayable in five equal annual instalments on January 1 of each 
of the next five years. 

Promissory notes in the amount of $370,089,000 were issued to the Province of Ontario 
bearing interest at rates that approximate bankers' acceptance rates. These notes have short- 
term maturity dates and have been renewed on a continuing basis. 

[b] Municipality of Metropolitan Toronto 



i 



The Municipality of Metropolitan Toronto contributed $30,000,000 to the Corporation. 



PUBLIC ACCOUNTS, 1992-93 287 

Stadium Corporation of Ontario Limited 

NOTES TO FINANCIAL STATEMENTS 

December 31, 1992 

[c] Consortium 

As at December 31, 1992, 26 Canadian corporations ["Consortium Members"] have 
contributed to the financing of the Project. For consideration of $4,500,000 [in aggregate 
$117,000,000] each Consortium Member received certain preferred rights in the supply of 
goods and services, in the allocation of seating, and in advertising within the stadium for a 
10-year period valued at $4,200,000 and an option, valued at $300,000, to extend the period 
of the preferred rights. During the year, the Corporation recognized revenue of $2,340,000 
[1991 - $2,340,000] from the amortization of the preferred rights. At December 31, 1992, 
the unamortized proceeds from the sale of these preferred rights amounted to $108,615,000. 

In addition, these Consortium Members have subscribed for shares of a private company. 
Dome Consortium Investments Inc. ["Consortium"]. At December 31, 1992, the 
Consortium had loaned $13,000,000 from these share subscriptions to the Corporation in 
the form of non-interest bearing promissory notes repayable upon the formation of a 
partnership to acquire the Project between the Consortium and the Corporation. 

During the year, the Corporation received an art contribution from the consortium valued at 
$674,000. 

[d] Other corporations 

At December 31, 1992, three other corporations have each made contributions of 
$3,500,000 [in aggregate $10,500,000] as well as loans of $1,350,000 each [in aggregate 
$4,050,000] to the Corporation, of which $1,125,000 has been repaid resulting in a balance 
outstanding of $2,925,000. The Corporation has issued promissory notes for the loans 
which bear no interest and are repayable in instalments of $1,125,000 in 1994 and 
$1,800,000 in 1999. In addition, for consideration of $150,000 each [in aggregate 
$450,000], the corporations received certain advertising and promotional rights. During the 
year, the Corporation recognized revenue of $9,000 from the amortization of the preferred 
rights. At December 31, 1992, the unamortized proceeds from the sale of these preferred 
rights amounted to $418,000. 

7. SKYBOX AND CLUB SEAT FEES 

[a] SkyBoxes 

The Corporation has sold the rights to the use of 114 SkyBoxes for a 10-year period 
expiring December 31, 1999. Fourteen of these SkyBoxes prepaid the full term prior to the 
commencement of operations; the remainder of the SkyBoxes pay annual instalments. In 
1992, the Corporation recognized revenue of $17,145,000 from the amortization and receipt 
of these proceeds. At December 31, 1992, the unamortized proceeds from the sale of 
SkyBox rights amounted to $39,237,000. 



288 _^ PUBLIC ACCOUNTS, 1992-93 

Stadium Corporation of Ontario Limited 

NOTES TO FINANCIAL STATEMENTS 

December 3 1,1992 



[b] Club seats 

The Corporation has received subscription fees of $20,637,000 from the sale of rights to the 
use of club seats for a 10-year period. In 1992, the Corporation charged an annual fee of 
$250 per club seat. During the year, the Corporation recognized revenue of $1,787,000 
from the amortization of subscription fees and earned $1,437,000 in annual fees. At 
December 31, 1992, the unamortized proceeds from the sale of club seat rights amounted to 
$12,011,000. 

8. SHARE CAPITAL 

The following is a summary of the Corporation's share capital as at December 31: 

1992 1991 

$ [GOO's] $ 

Authorized 

Unlimited number of common shares 

Issued 

30,010 common shares [1991 - 30,010] 30,000 30,000 

9. REALTY, BUSINESS AND OTHER TAXES 

The Corporation is a Crown corporation and is exempt from federal and provincial income and 
capital taxes. Taxes included in the statement of operations and deficit reflect the assessments 
received for realty, business and other taxes. 

The Corporation continues to appeal all current and prior years' tax assessments received and 
relating to operations. 

10. CONTINGENCIES 

Various claims have been made against the Corporation, most relating to design and construction 
changes and delays in the completion of the Project. The total estimated potential value of the 
claims approximates $30 million. At this time, no amount has been provided in the financial 
statements in respect of these claims as the merits of the claims and the resulting amounts are not 
determinable. 

In addition, the Corporation is party to an agreement relating to a parking facility which may 
require future expenditures but the timing and amounts involved, if any, are not reasonably 
determinable. 



PUBLIC ACCOUNTS, 1992-93 289 

Stadium Corporation of Ontario Limited 

NOTES TO FINANCIAL STATEMENTS 

December 3 1,1992 

11. COMPARATIVE FINANCIAL STATEMENTS 

The comparative financial statements have been reclassified from statements previously presented 
to conform to the presentation of the 1992 financial statements. 



290 PUBLIC ACCOUNTS, 1992-93 



AUDITORS' REPORT 



TO THE MEMBERS OF THE TORONTO AREA TRANSIT OPERATING 
AUTHORITY, THE MINISTER OF TRANSPORTATION AND THE 
PROVINCIAL AUDITOR 



We have audited the balance sheet of the Toronto Area Transit Operating Authority as at 
March 31, 1993 and the statements of equity, operations and changes in financial position for 
the year then ended. These financial statements are the responsibility of the Authority's manage- 
ment. Our responsibility is to express an opinion on these financial statements based on our 
audit. 



We conducted our audit in accordance with generally accepted auditing standards. Those stand- 
ards require that we plan and perform an audit to obtain reasonable assurance whether the finan- 
cial statements are free of material misstatement. An audit includes examining, on a test basis, 
evidence supporting the amounts and disclosures in the financial statements. An audit also in- 
cludes assessing the accounting principles used and significant estimates made by management, 
as well as evaluating the overall financial statement presentation. 

In our opinion, these financial statements present fairly, in all material respects, the financial po- 
sition of the Authority as at March 31, 1993 and the results of its operations and the changes in 
its financial position for the year then ended in accordance with generally accepted accounting 
principles. 



Urp^Ltw i?/^-^/A^M.y(^ 



Chartered Accountants 

Toronto, Ontario 
June 4, 1993 



PUBLIC ACCOUNTS, 1992-93 



291 



Toronto Area Transit Operating Authority 



Balance Sheet as at March 3 1 
(In Thousands of Dollars) 



1993 



1992 



Assets 

Current Assets 

Cash 

Accounts receivable 

Deposit with Canadian National 

Railway Company 
Due from the Province of Ontario 
Spare parts and supplies 
Prepaid expenses 



Other Assets (note 2) 

Deposit on Land Purchase (note 3) 

Capital Assets 

Land 

Buildings and equipment (note 4) 

Leasehold improvements net of 

accumulated amortization of $2,527 

(1992 -$2,103) 
Improvements to railway right of 

way and railway plant, net of 

accumulated amortization of $99,859 

(1992 - $84,849) 
Trackwork and Installation 

net of accumulated amortization of $8,272 

(1992 - $5,988) 
Construction in progress 



SIGNED ON BEHALF OF THE MEMBERS 




Chairman 



Mj^r^ 



Member 



* 



$ 8,570 
6,837 

10,407 

18,651 

1,719 

789 


$ 8,686 
6,535 

9,647 

9,390 

1,379 

681 


46.973 


36.318 


1.598 


1.598 


54.500 


54.500 


74,119 
566,881 


53,342 
546,169 



5.952 



200.346 



37,258 



6.019 



189,700 



37.109 



GO Train Service Expansion Program 
Other 


- 


1,020 
67,427 

952.003 




18,488 
77,744 

92S.571 




L 


1.056.074 


% 


1.020.987 


Liabilities 








Current Liabilities 










Accounts payable and accrued liabilities 
Unearned revenue in respect of 
tickets sold and not used 


$ 


46,045 

2.526 

4?.57l 


$ 


34,858 

3.058 

27.916 


Equity 










Province of Ontario 


■ — 


1.007.503 




983.071 


^^-^ 


L 


imsp^ 


L. 


Kmmi 



292 ^ PUBLIC ACCOUNTS, 1992-93 

Toronto Area Transit Operating Authority 

Statement of Equity 

For the year ended March 3.1 
(In Thousands of Dollars) 

1993 1992 



Capital Asset Equity - Beginning of Year $ 928,571 $ 885,087 

Capital contribution from the Province of Ontario 

for capital assets 
Less: Monies returned to the Province of Ontario 

Amortization of capital contributions 

Book value of assets disposed 

Capital Asset Equity - End of Year 953,003 928,571 

Equity Contribution from the Province of Ontario 
for Deposit on Land Purchase 54.500 54.500 

Equity - End of Year $ 1.007.503 $ 983.071 



82,981 


100,851 


- 


(1,843) 


(58,155) 


(53,134) 


G94^ 


r2.390) 



PUBLIC ACCOUNTS, 1992-93 



293 



Toronto Area Transit Operating Authority 



Statement of Operations 

For the year ended March 31 
(In Thousands of Dollars) 



1993 



1992 



Revenue 

Commuter services 
Sundry revenue (note 6) 
Gain on sale of capital assets 



Expenses 

Salaries and wages 

Benefits 

Transportation and Communication 

Services 

Materials, supplies and utilities 

Rail operations 



Loss From Operations Before 
Amortization of Capital Assets 

Amortization of Capital Assets 

Loss From Operations 

Operating subsidy from the 

Province of Ontario including amortization 



$ 95,156 


$ 92,916 


4,486 


4,702 


782 


826 


100.424 


98.444 


45,259 


45,020 


8,764 


8,673 


1,583 


1,634 


22,420 


23,548 


22,896 


21,341 


78.576 


70.506 


179.498 


170.722 


79,074 


72,278 


58.155 


53.134 



137,229 



137.229 



125,412 



125.412 



Net Income For the Year 



2= 



294 



PUBLIC ACCOUNTS, 1992-93 



Toronto Area Transit Operating Authority 

Statement of Changes in Financial Position 

For the year ended March 3 1 
(In Thousands of Dollars) 



1993 



1992 



Cash Provided By (Used In) Operating Activities 

Lx)ss from operations 
Non-cash items - 

Amortization 

Gain on sale of fixed assets 



Net Change In Non-Cash Working Capital Items 



$ (137,229) 



$ (125,412) 



58,155 
(782) 


53,134 
(826) 


(79,856) 
(116) 


(73,104) 
548 


(79.972) 


(72.556) 



Cash Provided By (Used In) Investment Activities 

Capital assets additions 
Deposit on land purchase 
Proceeds on capital assets disposals 



(82,981) 
1.176 



(31.g05) 



(99,008) 

(54,500) 

3.216 



(1^0 .292) 



Cash Provided By Financing Activities 

Province of Ontario - 
Operating subsidy 
Capital contributions 

Contribution for deposit on land purchase 
Monies returned to the Province of Ontario 
Capital asset disposition 



Net Increase (Decrease) In Cash 
Cash - Beginning of Year 
Cash - End of Year 





79,074 
82,981 

(394) 


72,278 
100,851 
54,500 
(1,843) 
(2.390) 




161.661 


223.396 




(116) 
8.686 


548 
8.138 


L. 


8.570 


? 8,686 



PUBLIC ACCOUNTS, 1992-93 295 



Toronto Area Transit Operating Authority 

Notes to Financial Statements 

For the year ended March 31, 1993 
(In Thousands of Dollars) 



1. Signiricant Accounting Policies 

These financial statements are prepared by management in accordance with accounting principles 
generally accepted in Canada. The significant accounting policies are as follows: 

(a) Spare parts and supplies 

Spare parts and supplies are valued at the lower of cost and replacement cost. 

(b) Capital assets 

Capital assets are recorded at cost. 

The Authority provides for the depreciation and amortization of the various classes of assets 
over their estimated useful lives on a straight-line basis. 



Buildings and equipment 




Shelters and ticket booths 


5 years 


Other buildings 


20 years 


Locomotive overhauls 


5 years 


Locomotives and auxiliary power 




control units 


20 years 


Other railway rolling stock 


25 years 


Buses 


12 years 


Parking lots 


20 years 


Sundry - Furniture and fixtures 


12 years 


-Other 


- 3-5 years 


Improvements to railway right 




of way and railway plant 


20 years 


Trackwork and installation 


20 years 


Leasehold improvements 


20 years 



(c) Commuter services revenue 

Revenue is recognized when the transportation service is provided. Unearned amounts are 
reflected in the balance sheet as current liabilities. 



296 \ PUBLIC ACCOUNTS, 1992-93 

Toronto Area Transit Operating Authority 

Notes to Financial Statements 

For the year ended March 31, 1993 
(In Thousands of Dollars) 



1. Signincant Accounting Policies (Cont*d) 

(d) Subsidies 

Operating subsidies paid by the Province of Ontario are treated as reductions of operating 
losses. Gains and losses from the disposition of capital assets are included in operations. 
Capital contributions from the Province of Ontario are included in equity and are amortized 
to income over the useful lives of the related assets. 

2. Other Assets 

Included in other assets is a balance of sale of $891 arising from the sale of land surplus to the 
Authority's needs. The asset is collaterized by a second mortgage on the property. 

Interest was to be charged at a rate commencing at 8% and increasing at 1 % at the end of each five 
year period until February 28, 2013 when the proceeds become due. The Authority was also 
entitled to additional interest based on the net income from the property. Total interest in a single 
year could not exceed 18%. 

On October 9, 1992, the Board of Directors approved a restructuring of the facility whereby the 
principal balance is due February 28, 2013, interest payments terminate April 1, 1992 and interest 
payments in arrears at March 31, 1992 of approximately $72 which is included in accounts 
receivable will be paid to the Authority upon the availability of adequate cash. Additionally, the 
Authority is entitled to 15% of the annual net cash flow as defmed from the retail plaza once 
developed. 



Deposit on Land Purchase 

On April 9, 1991 , the Authority entered into an agreement to acquire the Danforth Rail Yards from 
Canadian National Railways for $54,500. The funds are held in trust pending an environmental 
assessment review. The trust bears interest to the benefit of the vendor. 



PUBLIC ACCOUNTS, 1992-93 



297 



Toronto Area Transit Operating Authority 



Notes to Financial Statements 

For the year ended March 31, 1993 
(In Thousands of Dollars) 



4. Buildings and Equipment 



1993 







Accumulated 


Net book 




Cost 


amortization 


value 


Buildings 


$ 114,655 


$ 30,467 


$ 84,188 


Locomotives, overhauls and 








auxiliary power control units 


124,864 


26,620 


98,244 


Uni-level coaches 


21,589 


21,589 


- 


Other railway rolling stock 


415,351 


94,199 


321,152 


Buses 


44,726 


18,770 


25,956 


Parking lots 


33,471 


7,904 


25,567 


Sundry 


31.209 


19.435 


11.774 




? 785,865 


$ 218,984 
1992 


? 566,881 






Accumulated 


Net book 




Cost 


amortization 


value 


Buildings 


$ 75,872 


$ 24,646 


$ 51,226 


Locomotives, overhauls and 








auxiliary power control units 


123,475 


19,812 


103,663 


Uni-level coaches 


22,280 


22,280 


- 


Other railway rolling stock 


409,527 


76,894 


332,633 


Buses 


46,259 


17,042 


29,217 


Parking lots 


23,062 


6,154 


16,908 


Sundry 


27.014 


14.492 


12.522 




$ 727.489 $ 181.320 


$ 546,169 



The Authority is actively seeking a purchaser for 83 uni-level coach units which are considered to 
be surplus. 



The Authority capitalizes engineering payroll costs where time has been spent on particular capital 
projects. The amount capitalized for year ended March 31, 1993 was $1,602 (1992 - $590). 



298 ._ PUBLIC ACCOUNTS, 1992-93 

Toronto Area Transit Operating Authority 

Notes to Financial Statements 

For the year ended March 31, 1993 
(In Thousands of Dollars) 



Operating Agreements 

A significant amount of the services provided by the Authority are operated by outside parties 
using rolling stock owned by the Authority. These services are governed by the agreements with 
the Canadian National Railway Company and Canadian Pacific Limited. 



6. Sundry Revenue 

The details of sundry revenue are as follows: 



1993 1992 



Interest income 
Rentals - rolling stock 
Rentals - space 
Advertising revenue 
Commissions - ticket sales 
Other 



$ 


566 ; 


% 1,314 




567 


602 




1,500 


\,1\1 




515 


524 




567 


647 




771 


398 


1- 


4.486 ; 


% 4.702 



7. Expenses 



Of the total expenses $163,472 (1992 - $155,133) is recognized as recoverable, in part, from 
passengers and other sources of revenue. The target amount to be ultimately recovered has been 
established by the Authority at 65% of the recoverable expenses. In 1993, total revenue amounted 
to $100,424 (1992 - $98,444) and represents a recovery of 61.4% (1992 - 63.5%) of the 
recoverable expenses. 



PUBLIC ACCOUNTS, 1992-93 299 



Toronto Area Transit Operating Authority 

Notes to Financial Statements 

For the year ended March 31, 1993 
(In Thousands of Dollars) 



8. Commitments 

(a) Leases 

Minimum operating lease payments in each of the next five years and thereafter are as 
follows: 

1993 - 1994 $ 4,201 

1994 - 1995 3,334 
1995-1996 3,193 
1996- 1997 3,181 
1997-1998 2,161 
Thereafter 19.843 

$ 35.913 

In addition to the commitments above, the Authority has entered into an agreement to lease 
land which expires in 2079. The annual rental under this lease is $153. 

(b) The Authority has entered into contract negotiations with General Motors of Canada Ltd. 
for the purchase of replacement locomotives. The estimated total purchase price for the 7 
locomotives is $16,641. 

(c) The Authority has entered into negotiations to obtain financing in the amount of 
approximately $325,000. The form of the transaction, which is subject to the resolution of 
legal and taxation matters, will likely involve the sale or hypothecation of the majority of 
its rolling stock assets. 

9. Pensions 

The Authority provides pension benefits for substantially all its permanent employees through 
participation in the Public Service Pension Fund established by the Province of Ontario. The 
Authority's share of contributions to the plan during the year was $2,792 (1992 - $2,694). This 
amount represents the total obligation of the Authority and is included as an expense in the 
Statement of Operations. 



10. Board Remuneration 

Total remuneration of Members of the Board of Directors was approximately fifty-four thousand 
dollars during the fiscal year (1992 - sixty thousand dollars). 



300 ^^ PUBLIC ACCOUNTS, 1992-93 

Toronto Area Transit Operating Authority 

Notes to Financial Statements 

For the year ended March 31, 1993 
(In Thousands of Dollars) 



11. Contingency 

The Authority is dependent on operating subsidies from the Province of Ontario to maintain 
existing operations. This subsidy is currently under review. If the subsidy is reduced and 
operations curtailed, the recoverability of the related capital assets may be impaired and a write- 
down to their estimated recoverable amount would be required. The amount of the write-downs, 
if any, cannot be determined at this time. 



PUBLIC ACCOUNTS, 1992-93 301 



AUDITORS' REPORT 
TO THE SHAREHOLDER 



We have audited the consolidated balance sheet of Urban Transportation Development Corporation 
Ltd. as at December 31, 1992 and the consolidated statements of operations and deficit and changes in 
financial position for the year then ended. These consolidated financial statements are the 
responsibility of the company's management. Our responsibility is to express an opinion on these 
consolidated financial statements based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. Those standards 
require that we plan and perform an audit to obtain reasonable assurance whether the consolidated 
financial statements are free of material misstatement. An audit includes examining, on a test basis, 
evidence supporting the amounts and disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates made by management, as well as 
evaluating the overall financial statement presentation. 

In our opinion, these consolidated financial statements present fairly, in all material respects, the 
financial position of the company as at December 31, 1992 and the results of its operations and the 
changes in its financial position for the year then ended in accordance with generally accepted 
accounting principles. 



UviUA/L tl /l<y^%<L.K^^ 



Chartered Accountants 



Toronto, Ontario 
June 11, 1993 



302 



PUBLIC ACCOUNTS, 1992-93 



Urban Transportation Development Corporation Ltd, 



Consolidated Balance Sheet as at December 31, 1992 
(In thousands of dollars) 



1992 



1991 



Assets 
Cash 

Accounts Receivable 

Due From Shareholder - Province Of Ontario 
Due From UTDC Inc. (note 3) 
Less: Provision for uncollectible amount (note 3) 

Liabilities 

Accounts Payable and Accrued Liabilities 

Provision For Contract Costs 

Contingencies (note 7) 
Shareholder's Equity 



$ 


3,483 


$ 


3,317 




798 




1,024 




150 




150 




41,370 




6,588 




G5.370) 






$ 


10.431 


$ 


11.079 




698 




1,267 




251 




703 




949 




1.970 



Capital Stock (note 4) 


280,691 


280,691 


Contributed Surplus (note 5) 


41,059 


6,059 




321,750 


286,750 


Deficit 


312.268 


277.641 




9,482 


9,109 


SIGNEMN BEHALF OF THE BOARD 


$ 10,431 


$ 11.079 


Director^ ^ y/ 





Director 



PUBLIC ACCOUNTS, 1992-93 



303 



Urban Transportation Development Corporation Ltd 

Consolidated Statement of Operations and Deficit 

For the year ended December 31, 1992 
(In thousands of dollars) 



1992 



1991 



Revenue 

Contract 
Interest 



101 



298 
387 



Expenses 



101 



685 



Provision for uncollectible amount (note 3) 
Contract, including provision for future costs 
of contract completion and reversal of 
provisions on contracts closed out 



Loss For the Year 

Deficit - Beginning of Year 

Deficit - End of Year 



35,370 



20,000 





mi) 




ri.94n 




34.728 




18.059 




34,627 
277.641 




17,374 
260.267 


L_ 


312.268 


$ 


277.641 



304 - PUBLIC ACCOUNTS, 1992-93 

Urban Transportation Development Corporation Ltd. 

Consolidated Statement of Changes In Financial Position 

For the year ended December 31, 1992 
(In thousands of dollars) 

1992 1991 

Operating Activities 

Loss for the year $ (34,627) $ (17,512) 

Items not representing an outlay (receipt) of funds - 
Net decrease in provision for contract costs (452) (14,352) 

Provision for uncollectible amount 35.370 20.000 



Net change in other assets and liabilities 

Investing Activities 

Advance to UTDC Inc. 

Financing Activities 

Increase in contributed surplus 

Increase (Decrease) In Cash 
Cash - Beginning of Year 
Cash - End of Year 



291 
(343) 


(11,864) 
(539) 


(52) 


(12.403) 


(34.782) 




34,782 




35.000 


6.059 


35.000 


6.059 


166 

3.317 


(6,344) 
9.661 


$ 3.483 


$ 3,317 



PUBLIC ACCOUNTS, 1992-93 305 

Urban Transportation Development Corporation Ltd. 

Notes to Financial Statements 

For the year ended December 31, 1992 

1. Cessation Of Operations 

Effective July 1, 1986, the Corporation sold its fixed assets, technology, inventory and other assets 
and contracts to Lavalin Industries Inc. ("Lavalin"). Lavalin purchased the assets through a new 
company, UTDC Inc. Under the terms of the sale, the Corporation retained its existing major 
contracts ("retained contracts") (see note 6). The Corporation is responsible for the completion 
of the retained contracts and for all warranty and performance related matters. As part of the sale 
agreement, the Corporation entered into an Agency Agreement whereby UTDC Inc. agreed to 
complete all retained contracts on behalf of the Corporation. Future revenues were insufficient to 
offset the expenses required to complete the Corporation's contracts. As a result provisions for 
the estimated costs to complete all contracts and to wind up the Corporation's business activities 
have been accrued. Such costs include estimated contract losses, warranty provisions, management 
fees, overhead and all operating costs to completion of warranty obligations. 

On November 8, 1991, Lavalin went into bankruptcy and the Province of Ontario took control of 
UTDC Inc. and funded its operations until February 7, 1992 at which time substantially all of the 
assets of UTDC Inc. were sold to Bombardier Inc. 

2. Accounting Policies 

The consolidated financial statements of the Corporation have been prepared by management in 
accordance with accounting principles generally accepted in Canada. The significant accounting 
policies are summarized below: 

(a) Accounting for long-term contracts 

Revenues and expenditures under cost reimbursable contracts are recorded as costs are 
incurred and fees are earned. Revenues and expenditures on long-term fixed price contracts 
are recorded on a percentage of completion basis, measured by costs incurred. Provisions 
for losses on contracts are recorded when they become known. 

(b) Translation of foreign currencies 

The Corporation's operations include certain contracts which were negotiated and are 
accounted for in U.S. dollars. The asset and liability accounts related to these contracts are 
translated to Canadian dollars at the rate of exchange at the balance sheet date. Revenue and 
expenses are translated at the weighted average rate for the year. The Corporation also 
assumed the current and future gains or losses on the US bank indebtedness of The Ontario 
Transportation Development Corporation ("OTDC"), an aft"iliated company. 



306 PUBLIC ACCOUNTS, 1992-93 

Urban Transportation Development Corporation Ltd, 

Notes to Financial Statements 

For the year ended December 31, 1992 



3. Due from UTDC Inc. 

Certain amounts due from UTDC Inc. were being provided by the Province of Ontario to fiind the 
operations of UTDC Inc. up until February 7, 1992 at which time substantially all of the assets of 
UTDC Inc. were sold to Bombardier Inc. Management has made a provision of $35,370,000 in 
order to reflect the estimated net recoverable amount from UTDC Inc. 



Capital Stock 

(In thousands 
of dollars) 
Authorized - 
20,000,000 common shares 

Unlimited non-voting, redeemable, 
retractable Class A preferred shares 

Issued - 
14,240,008 common shares $ 35,691 

2,450,000 Class A preferred shares 245.000 

$ 280.691 



Contributed Surplus 

During the year, the Corporation received $35,000,000 (1991 - $6,059,000) from OTDC in order 
to fund its operations and advance funds to UTDC Inc. 



Commitments 

The Corporation has entered into a long-term sales contract with the Detroit Transportation 
Corporation to implement a 4.7 kilometre Intermediate Capacity Transit System (ICTS) and supply 
12 vehicles. The system commenced revenue service in 1987. 

The Corporation is currently involved in various field service and retrofit activities on the Detroit 
ICTS contract. The Corporation is committed under various purchase contracts with suppliers and 
subcontractors relating to this sales contract. 



PUBLIC ACCOUNTS, 1992-93 307 

Urban Transportation Development Corporation Ltd. 

Notes to Financial Statements 

For the year ended December 31, 1992 



7. Contingencies 

The Coq)oration has experienced delays in delivery schedules and technical problems with its 
Detroit ICTS contract and these factors could result in additional costs. The Detroit ICTS contract 
which is outstanding has provisions established to cover the warranty on both the vehicles and the 
systems. There are also claims and counter-claims with certain suppliers under the Corporation's 
contract. 

Provisions have been made in the financial statements for the estimated costs to remedy problems, 
disputes, warranties, claims and for estimated recoveries where appropriate. 

Any further losses incurred in respect of the matter referred to in this note will be accounted for 
in the financial statements in the year in which they are determined. 



308 



PUBLIC ACCOUNTS, 1992-93 



Balance Sheet 



Workers' Compensation Board 
Balance Sheet 
December 31, 1992 



($ millions) 



1992 



1991 



Assets 

Cash and cash equivalents 

Receivables 

Investments (note 3) 

Capital assets (note 4) 

Other assets 



252 


$ 202 


485 


443 


5,745 


5,682 


70 


47 


44 


40 





$ 


6,596 


$ 6,414 


Liabilities 








Payables and accruals 


$ 


343 


$ 276 


Deposits (note 11) 




52 


43 


Interim project financing 




13 


- 


Injured Workers' Retirement Fund (note 6) 




16 


2 


Benefits liability (note 5) 




17,200 


16,440 



17,624 



16,761 



Unfunded Liability 



(11,028) 
$ 6,596 



(10,347) 
$ 6,414 



On behalf of the Board of Directors: 



B^'^-^ /^ 



Odoardo Di Santo 
Director 



/ 




^ 



Brian King 
Director 



The accompanying notes form an integral part of the financial statements 



PUBLIC ACCOUNTS, 1992-93 309 

Statement of Operations and Unfunded Liability 

Workers' Compensation Board 

Statement of Operations and Unfunded Liability 

For the Year Ended December 31, 1992 



($ millions) 1992 1991 

Revenues 

Assessment 

-Current $ 2,171 $ 2,232 

- Unfunded liability 357 273 

Investment (note 3) 453 450 

2,981 2,955 



Expenses 

Benefits (note 5) 

- Long-term disability 

- Rehabilitation 

- Short-term disability 

- Health care 

- Survivor benefits 

Transfers to Injured Workers' 

Retirement Fund (note 6) 
Administrative and other (note 7) 
Legislated obligations (note 8) 



Deficiency from Operations 681 1,259 

Unfunded Liability, beginning of year 10,347 9,088 



1,797 


2,128 


561 


691 


364 


504 


327 


358 


155 


101 


3,204 


3,782 


14 


2 


347 


343 


97 


87 


3,662 


4,214 



Unfunded Liability, end of year $ 11,028 $ 10,347 



The accompanying notes form an integral part of the financial statements. 



310 PUBLIC ACCOUNTS, 1992-93 

Statement of Cash Flows 

Workers' Compensation Board 

Statement of Cash Flows 

For the Year Ended December 31, 1992 

($ millions) 1992 1991 

Cash Flows fmm Operating Activities 

Cash received from: 



Employers, for assessments 


$ 2,545 


$2,546 


Investments 


266 


293 




2,811 


2,839 


Cash paid to: 






Claimants, survivors and care providers 


(2,444) 


(2,342) 


Employees and suppliers for 






administrative goods and services 


(330) 


(381) 


Others under legislated obligations 


(97) 


(87) 




(2,871) 


(2,810) 


Net cash provided (used) hy operating activities 


(60) 


29 


Cash Flows from Financing Activities 






Cash received from: 






Interim project financing 


13 


- 


Self-insurers as deposits 


9 


10 



Net cash provided hy financing activities 22 10 

Cash Flows from Investing Activities 

Cash received from: 

Sales and maturities of investments 1,556 618 

Cash paid for: 

Purchases of investments 

Net purchases of short-term securities 

Net purchases of capital assets 



Net cash provided (used) hy investing activities 

Increase (Decrease) in Cash and Cash Equivalents 

Cash and Cash Ex]uivalents, beginning of year 

Cash and Cash Equivalents, end of year 

The accompanying notes form an integral part of the financial statements. 



(1,292) 
(141) 

(35) 
(1,468) 


(632) 
(82) 

(18) 
(732) 


88 


(114) 


50 


(75) 


202 


277 


$ 252 


$ 202 



PUBLIC ACCOUNTS, 1992-93 31 



WORKERS' COMPENSATION BOARD 

Notes to the Financial Statements 

December 31, 1992 

($ millions) 



1. Nature of operations 

The Workers' Compensation Board (WCB) is a Crown Agency created by an Act of the Ontario 
Legislature in 1914. It is responsible for administering the Workers' Compensation Act and 
Regulations of Ontario (ihe Act), R.S.O. 1990. 

The WCB administers ihe Act for two groups of employers referred to as Schedules 1 and 2. 
Schedule 1 relates to industries in which the employers are insured through "collective liability" and 
are required to contribute to the WCB's Accident Fund. Schedule 2 relates to employers who are 
"self-insured", in that they are individually liable. Tlie same applies to the federal government, 
which is covered under a separate agreement with Labour Canada. The WCB pays the actual cost of 
claims for workers of self-insurers and is reimbursed by those employers for the claims paid, as well 
as for the cost of administering the claims. 

The WCB docs not receive government funding or other assistance and raises funds through 
assessments on the payrolls of employers covered under the Act, in order to provide compensation to 
workers or survivors of the workers who arc injured in the course of employment or who contract an 
occupational/industrial disease. 

2. Significant accounting policies 

The financial statements have been prepared in accordance with generally accepted accounting 
principles. The significant accounting policies arc summarized as follows: 

Cash and cash equivalents 

Cash and cash equivalents are operating funds consisting of cash with banks and deposits having 
maturities within three months of the date of purchase. 

Investments 

a) Bonds, coupons and mortgages 

Bonds, coupons and mortgages arc carried at amortized cost. In the case of mortgages, 
amortized cost is adjusted for principal repayments. Realized gains and losses on the 
sale of bonds, coupons and mortgages are deferred and amortized over the lesser of 20 
years or the period to maturity of the security sold. 

b) Ek]uities and real estate 

Equities and real estate arc carried at cost adjusted towards market value, using a 
moving average market method based on five years. Realized gains and losses are 
deferred and amortized over a five-year period. 

c) Short-term securities 

Short-term securities a^nsist of money market instruments with maturities of less than 
12 months from the date of purchase and arc carried at amortized cost. Gains and losses 
from sales arc included in income in the year they occur. 



312 PUBLIC ACCOUNTS, 1992-93 

WORKERS' COMPENSATION BOARD 
Notes to the Financial Statements 

d) Foreign currency translation 

TVansactions in investments denominated in foreign currencies are translated into 
Canadian dollars at the exchange rate in effect at the time of the transaction. These 
investments are translated to Canadian dollars at the exchange rate in effect at the 
balance sheet date. 

Capital assets and depreciation 

Capital assets are stated at cost. Capital assets, excluding land, are depreciated using the 
straight-line method at rates calculated to expense the cost of assets over the estimated useful lives. 
Construction-in-progress is stated at cost and represents the WCB*s pro rata share of cost. 
Depreciation commences when the asset becomes fully operational. 

Assessment revenue 

Assessment revenue is determined on the basis of estimated and actual payrolls for employers 
included in Schedule 1 of the Acr, adjusted for claim experience, where relevant. Assessment rates 
include a component for unfunded liability. 

Included in assessment revenue are reimbursements by self-insurers for claims paid, as well as 
for the cost of administering the claims. 

Benefits liability 

The benefits liability is based on the level and nature of entitlements and actuarial determinations. 
Estimates for reported and unreported claims which occurred on or before December 31 are based 
upon past experience, modified for current trends. While significant judgemental factors are 
included in the determination of unpaid claims, particularly those relating to Bill 162, management 
believes the amounts provided for unpaid claims are adequate. Adjustments, if any, resulting from 
continuous review of entitlements and actuarial evaluations will be recorded in future accounting 
periods when such adjustments become known. The benefits liability has been discounted to 
present value, using a real interest rate of 3 per cent. 

The benefits liability does not include any provision for payment of claims relating to 
self-insurers, as they are a liability of the self-insurers. 

Provision has not been made for future administration costs of existing claims, arising in whole, 
or in part, from employment prior to December 31, 1992, as they cannot be reasonably estimated. 
Similarly, provision has not been made for the cost of claims for occupational/industrial diseases, 
or for the cost of existing claims for diseases and injuries that are not currently considered to be 
work-related that may in the future be considered to be work-related. 



PUBLIC ACCOUNTS, 1992-93 



313 



WORKERS' COMPENSATION BOARD 

Investments and investment revenue 

1992 



Fixed Income Securities 

Bonds - Government 

- Corporate 
Coupons 
Mortgages 



Ex|uities 

Domestic 
Foreign 



-U.S. 

- Global 



1991 



Carrying 
Value 


Market 
Value 


Carrying 
Value 


Market 
Value 


$ 294 


$ 308 


$ 207 


$ 222 


960 


965 


1,224 


1,278 


1,327 


1,515 


1,166 


1,321 


403 


415 


437 
3,034 


459 


2,984 


3,203 


3,280 


620 


611 


779 


799 


429 


564 


391 


501 


657 


697 


615 

1,785 


618 


1,706 


1,872 


1,918 



Real Estate 



341 



331 



340 



346 



Short-term Securities 

Money market instruments 
Accrued investment income 



663 
51 


663 
51 


465 
58 


465 
58 


$ 5,745 


$ 6,120 


$ 5,682 


$6,067 



Included in the carrying value of investments are deferred realized net gains of $67 million 
(1991: net loss of $65 million) and amortized unrealized net gains of $82 million (1991: $46 million). 

The WCB engages in a securities lending program whereby investments are loaned to borrowers, 
approved by the Investment Fund's custodian, for a fee, against high quality collateral. At 
December 31, 1992, the market value of securities on loan was $77 million (1991: $273 million). 

Revenue by category of investment is as follows: 

1992 1991 



Bonds 

Coupons 

Equities 

Mortgages 

Short-term securities 

Real estate 

Less: Investment expenses 
Investment revenue 



$ 141 


$ 151 


130 


118 


82 


71 


44 


52 


44 


46 


20 


19 


461 


457 


8 


7 


$ 453 


$ 450 



314 



PUBLIC ACCOUNTS, 1992-93 



WORKERS' COMPENSATION BOARD 

In 1992, $30 million (1991: $6 million) of realized and unrealized net gains, were amortized to 
investment revenue. 



4. Capital assets 



Land 

Construction-in-progress 

Buildings 

Leasehold improvements 

Equipment 



Cost 



1992 



1991 



Net Book Net Book Depreciation 



$ 7 


Value 

$ 7 


Value 

$ 7 


Rate 

% 


21 


21 


- 


- 


11 


3 


3 


iVi 


6 


1 


1 


10 


74 


38 


36 


20 


$119 


$70 


$47 





5. Benefits liability 

The movement in benefits liability during 1992 was as follows: 

1992 



1991 



Long-term Rehahil- Short-term Health Sunivor 

Disability itation Disability Care Benefits Total Total 

Benefits liability, 

beginning of year $12,632 $ 480 $1,188 $1,015 $1,125 $16,440 $15,000 



Benefits expense, 



for the yeat 


1,797 


561 


364 


327 


155 


3,204 


3,782 




14,429 


1,041 


1,552 


1,342 


1,280 


19,644 


18,782 


Benefits paid, 
















during the year 
















- Schedule 1 


(884) 


(499) 


(514) 


(226) 


(87) 


(2,210) 


(2,113) 


- Self-insurers 


(89) 


(36) 


(76) 


(23) 


(10) 


(234) 


(229) 




(973) 


(535) 


(590) 


(249) 


(97) 


(2,444) 


(2,342) 


Benefits liability, 
















end of year 


$13,456 


$ 506 


$ 962 


$1,093 


$1,183 


$17,200 


$16,440 



PUBLIC ACCOUNTS, 1992-93 



315 



WORKERS' COMPENSATION BOARD 

Benefits paid consist of the following: 



Long-term disability 

- Worker pensions 

- Supplements 

- Future economic loss 

- Non-economic loss 



Rehabilitation 
Short-term disability 
Health care 

- Health care 

- Medical reports 

Survivor benefits 



Schedule J 


Self-i 


Insurers 


1992 


1991 


1992 


1991 


$ 621 


$ 597 


$ 70 


$ 68 


158 


151 


12 


12 


59 


8 


3 


1 


46 


- 


4 


- 


884 


756 


89 


81 


499 


456 


36 


37 


514 


594 


76 


76 


206 


206 


21 


23 


20 


19 


2 


2 


226 


225 


23 


25 


87 


82 


10 


10 


$2,210 


$2,113 


$234 


$ 229 



6. Injured Workers' Retirement Fund 

Under Section 44 of the Act, the WCB sets aside funds equal to 10 per cent of every payment made 
to injured workers under Section 43 of the Act for the purpose of providing a retirement pension. In 
1992, $14 million (1991: $2 million) was set aside relating to payments made to injured workers 
under Section 43 of the Ac/. In accordance with the provisions of xhtAct, these funds are segregated 
from the WCB's Accident Fund and are invested to provide for future pension payments (note 11). 



I 



7. Administrative and other expenses 

Administrative and other expenses consist of the following: 



Salaries and employee benefits 

Equipment maintenance and depreciation 

Occupancy 

Communication 

Supplies and services 

Miscellaneous 

Travel and vehicle maintenance 



Farm Safety Association 



1992 



1991 



$ 262 


$ 255 


25 


26 


17 


18 


13 


15 


11 


13 


13 


10 


5 


5 


346 


342 


1 


1 


$ 347 


$ 343 



316 \ PUBLIC ACCOUNTS, 1992-93 

WORKERS' COMPENSATION BOARD 

8. Related party transactions 

Legislated obligations 

The WCB is required to reimburse the Government of Ontario for the administrative cost of the 
Occupational Health and Safety Act. The WCB is also required by the Workers' Compensation Act to 
fund the operating costs of the Workers' Compensation Appeals Tribunal, the Offices of the Worker 
and Employer Adviser, the Industrial Disease Standards Panel, the Workplace Health and Safety 
Agency (WHSA) and the mine rescue stations. The amounts of reimbursements and funding are 
determined and approved by the Minister of Labour and, in certain instances, the WCB is directed by 
the Lieutenant Governor through Orders in Council to make those payments. The total amount of 
funding provided under these legislated obligations in 1992 was $97 million (1991: $87 million). 

The WCB is required to provide funding of $62 million (1992: $60 million) to the WHSA for the 
1993 calendar year, which was paid on January 4, 1993. 

Ontario Workers' Compensation Institute 

The WCB also provides funding for the Ontario Workers' Compensation Institute (OWCI). The 
funding provided in 1992 was $4 million (1991: $3 million). These expenses are included in 
administrative and other expenses. 

Investments 

Included in investments are marketable fixed income securities issued by the Ontario provincial 
government and related corporations for $370 million (1991: $282 million). 

Other 

In addition to the legislated obligations, accident prevention expenses and funding for OWCI referred 
to above, the financial statements also include amounts resulting from routine operating transactions 
conducted at prevailing market prices, with various Ontario government-controlled ministries, 
agencies, and Crown corporations with which the WCB may be considered related. Account balances 
resulting from these transactions are included in the financial statements and are settled on normal 
trade terms. 

9. Commitments and contingencies 

a) Leases 

At December 31, 1992, the WCB was committed under non-cancellable leases requiring future 
minimum payments as follows: 

1993 

1994 

1995 

1996 

1997 

Beyond five years 



At December 31, 1991, total future minimum payments were $33 million. 



1 



$ 10 


13 


14 


6 


5 


63 


$ 111 



PUBLIC ACCOUNTS, 1992-93 317 

WORKERS' COMPENSATION BOARD 

b) Investment commitments 

At December 31, 1992, outstanding investment commitments amounted to $16 million 
(1991: $9 million), primarily consisting of commitments to future mortgage advances. 

c) Co-ownership agreement 

The WCB is a 75% participant in a co-ownership agreement to develop and constrtict an office 
building. In 1995, the WCB will occupy approximately 70% of the floor space of this building. 
The WCB's pro rata share of interim project financing is secured by the project with interest 
varying at the bank's prime rate. The WCB investment in this project is estimated at $150 
million, most of which will be borrowed under a permanent financing commitment entered into 
after the year end. 

The Standing Committee on Public Accounts directed the Provincial Auditor to conduct a 
value for money examination of the WCB's plans to develop and construct this office building. 
The examination is in process. 

d) Legal actions 

The WCB is party to various claims and lawsuits which are being contested. In the opinion of 
management, the outcome of such claims and lawsuits will not have a material adverse effect on 
the WCB. 

10. Pension plan 

The WCB has a contributory defined benefit pension plan for its employees and employees of the 
provincial safety associations, which provides for pensions based on years of service and earnings 
rates near retirement. The investment activities and the administrative and accounting matters of the 
pension plan are administered by the WCB. 

An independent actuarial valuation performed as of December 31, 1992 has determined that the 
pension plan is in a surplus position. As at December 31, 1992, the Plan's funded status was as 
follows: 

1992 1991 



Pension assets $ 498 $ 444 

Accrued pension obligations $ 451 $ 332 

Effective January 1, 1992, the pension plan was amended to provide for partial indexing of 
pension benefits in order to provide inflation proteaion to members. The accrued pension obligation 
after the partial indexing on January 1, 1992 was $412 million. 



318 



PUBLIC ACCOUNTS, 1992-93 



WORKERS' COMPENSATION BOARD 

11. Segmented financial information 

operating results and net assets (liabilities) of Schedule 1, self-insurers and of the Injured Workers* 
Retirement Fund established in accordance with Section 44 of the Ac/, included in the 1992 financial 
statements are as follows: 



Schedule 

1 



Self- 
insurers 



Retirement 
Fund 



Total 



Operating results: 

Assessment revenue (note 2) 
Investment revenue 
Benefits expense 
Transfers to Injured Workers' 

Retirement Fund (note 6) 
Increase in Injured Workers' 

Retirement Fund (note 6) 
Administrative, legislated 

obligations and other expenses 
Deficiency from operations 



Net assets (liabilities): 

Cash and investments 

Benefits liability (note 2) 

Injured Workers' Retirement Fund (note 6) 

Deposits 

Other net assets 

Unfunded liability 



2,259 
452 
(2,970) 

(13) 



(409) 



269 
1 

(234) 

(1) 



(35) 



14 



(14) 



$ 2,528 
453 
(3,204) 



(14) 



(444) 



(681) 



$ (681) 



Schedule Self- Retirement 

J insurers Fund Total 



$ 5,945 $ 36 $ 16 $ 5,997 

(17,200) - - (17,200) 

(16) (16) 

(52) - (52) 

227 16 - 243 



$ (11,028) 



$(11,028) 



12. Comparative figures 

Certain re -classifications have been made to the prior year financial statements to conform to the current 
year's presentation. 



PUBLIC ACCOUNTS, 1992-93 319 



WORKERS' COMPENSATION BOARD 



Responsibility For Financial Reporting 



The accompanying financial statements were prepared by management in accordance with generally 
accepted accounting principles, consistently applied and include some amounts based upon 
management's best estimates and judgements. Any financial information contained elsewhere in the 
Annual Report is consistent with these financial statements. 

Management is responsible for the integrity of the financial statements and has established 
systems of internal control to provide reasonable assurance that assets are properly accounted for and 
safeguarded from loss. The Board of Directors has established an Audit Committee, comprising 
three directors who are not officers or employees of the WCB, to ensure that management fulfils 
these responsibilities. The Audit Committee meets periodically with management, the internal 
auditors and the external auditors to ensure that their responsibilities are properly discharged with 
respect to financial statement presentation, disclosure and recommendations on internal control. 

The Internal Audit Branch performs audits designed to test the adequacy and consistency of the 
WCB's internal controls, practices and procedures. 

The external auditors, KPMG Peat Marwick Thome, working under the direction of the Provincial 
Auditor, have performed an independent audit of the financial statements of the WCB in accordance 
with generally accepted auditing standards. Their Report outlines the scope of this independent audit 
and their opinion on the financial statements of the WCB. 

Eckler Partners Ltd., the independent consulting actuaries to the WCB, express an opinion on the 
adequacy and appropriateness of the valuation of the WCB's actuarial liabilities, and on the proper 
provision for benefits expense. 






Brian King Glenn W. Cooper 

Vice Chair of Administration Executive Director, Finance 

and Chief Financial Officer 



March 12, 1993 



320 ' PUBLIC ACCOUNTS, 1992-93 



Auditors' Report 



To the Workers' Compensation Board, 

the Minister of Labour 

and to the Provincial Auditor 

Pursuant to the Workers' Compensation Act which provides that the accounts of the 
Workers' Compensation Board (WCB) shall be audited by the Provincial Auditor or under 
his direction by an auditor appointed by the Lieutenant Governor in Council for that 
purpose, we have audited the balance sheet of WCB as at December 31, 1992 and the 
statements of operations and unfunded liability and cash flows for the year then ended. 
These financial statements are the responsibility of WCB's management. Our responsibility 
is to express an opinion on these financial statements based on our audit. 

We conducted our audit in accordance with generally accepted auditing standards. 
Those standards require that we plan and perform an audit to obtain reasonable assurance 
whether the financial statements are free of material misstatement. An audit includes 
examining, on a test basis, evidence supporting the amounts and disclosures in the financial 
statements. An audit also includes assessing the accounting principles used and significant 
estimates made by management, as well as evaluating the overall financial statement 
presentation. 

In our opinion, these financial statements present fairly, in all material respects, the 
financial position of WCB as at December 31, 1992 and the results of its operations and the 
changes in its financial position for the year then ended in accordance with generally 
accepted accounting principles. 

The comparative figures for 1991 were reported on without qualification by another 
firm of chartered accountants reporting to the Provincial Auditor. 



/^^^^^^<:^ ^/^^^^^^"^ 



Chartered Accountants 

Toronto, Ontario 
March 12, 1993 



PUBLIC ACCOUNTS, 1992-93 321 



Consulting Actuaries' Report 



Eckler Partners Ltd. 

CONSULTING ACTUARIES' REPORT ON THE VALUATION OF THE 

ACTUARIAL LIABILITIES OF THE SCHEDULE 1 ACCIDENT FUND OF THE 

WORKERS' COMPENSATION BOARD OF ONTARIO 

AS AT DECEMBER 31, 1992 

We have determined the estimated present value as at December 31, 1992 of future payments 
for short-term disability, long-term disability, rehabilitation, survivor benefits, health care and 
retirement income benefits under Schedule 1 on account of accidents that occurred on or before that 
date to be $17,200 million. We have examined the data upon which the calculations were based and 
found them to be sufficient for the purposes of the valuation and consistent with the Board's financial 
statements. We consulted with the Board Actuary and Management in selecting appropriate 
assumptions and methods for the valuation. As in previous valuations, the present value does not 
include provision for future claims related to industrial disease or for future expenses of 
administration. 

The present value reported above includes the liability for benefits under Bill 162 which came 
into effect as of January 2, 1990. In determining this liability, we took into account management's 
estimates of the average percentage of permanent impairment of workers becoming eligible for 
compensation for non-economic loss under section 42, of the average percentage wage loss of 
workers becoming eligible for compensation for future loss of earnings under section 43, and of the 
portions of compensation for future loss of earnings under section 43, and of supplemental pensions 
under section 147(4) of the Ac/ which will be continued following the reviews 24 months and 60 
months after the benefits commence. We believe management's estimates in this regard to be 
reasonable. 

The valuation was based on the provisions of the Workers' Compensation Act in effect as of 
January 1, 1993. Full provision has been made for potential future increases in the covered earnings 
ceiling and in the level of compensation as provided under thei4c/ by using a net investment return 
assumption of 3% per annum, on the assumption that investment income in excess of that rate will be 
required to finance increases in benefits related to inflation. Provision has also been made for the 
estimated effects of improvements in the mortality of injured workers and survivors since the most 
recent study of mortality experience was conducted in 1987. 



t 



322 ^ PUBLIC ACCOUNTS, 1992-93 

WORKERS' COMPENSATION BOARD 

Except as otherwise noted above, the methods and assumptions employed in the valuation 
were consistent with those used in the previous valuation, after taking account of changes in claim 
patterns. A complete description of the methods and assumptions employed in the valuation will be 
provided in our detailed report to the Board on the valuation. 

In our opinion, subject to the foregoing comments, the assumptions made in this valuation are 
appropriate, the methods employed are in accordance with sound actuarial principles and the amount 
of $17,200 million as at December 31, 1992 makes reasonable provision for future payments for 
short-term disability, long-term disability, rehabilitation, survivor benefits, health care and retirement 
income benefits under Schedule 1 on account of accidents that occurred on or before December 31, 
1992. 



David A. Short, F.S.A., F.C.I.A. M. David R. Brown, F.S.A., F.C.I.A. 

Actuaries with the firm of 
Eckler Partners Ltd. 

March 12, 1993 






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Ministry of 
Finance 



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1992-1993 



Public Accounts 
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VOLUME 3 



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Details of Expenditure 



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Ministry of 
Finance 



Ontario 



1992-1993 



Public Accounts 
of Ontario 



VOLUME 3 



Details of Expenditure 



This publication is also available in French 
Ce document est egalement publie en frangais 

ISSN 0381-2375 

©Queen's Printer for Ontario, 1993 



TABLE OF CONTENTS 

GENERAL Page 

A Guide to Public Accounts 5 

Deputy Minister/Senior Management Salary Ranges 7 

MINISTRY STATEMENTS 

Agriculture and Food 9 

Office of the Assembly 17 

Attorney General 23 

Cabinet Office 31 

Office of the Chief Election Officer 33 

Citizenship 35 

Colleges and Universities 39 

Community and Social Services 43 

Consumer and Commercial Relations 79 

Correctional Services 83 

Culture and Communications 89 

Office for Disability Issues 93 

Education 95 

Energy 105 

Environment 109 

Financial Institutions 1 23 

Office of Francophone Affairs 127 

Government Services 1 29 

Office for the Greater Toronto Area 143 

Health 145 

Housing 169 

Industry, Trade and Technology 1 79 

Intergovernmental Affairs 185 

Labour 187 

Office of the Lieutenant Governor 193 

Management Board 195 

Municipal Affairs 199 

Ontario Native Affairs Secretariat 205 

Natural Resources 209 

Northern Development and Mines 219 

Ombudsman Ontario 223 

Office of the Premier 225 

Office of the Provincial Auditor 227 

Revenue 229 

Office for Seniors' Issues 233 

Skills Development 235 

Solicitor General 241 

Tourism and Recreation 247 

Transportation 253 

Treasury and Economics 273 

Office Responsible for Women's Issues 277 



A GUIDE TO PUBLIC ACCOUNTS 

1 . SCOPE OF THE PUBLIC ACCOUNTS 

The 1992-1993 Public Accounts of the Province of Ontario comprise the financial 
statements and three volumes: 

Volume 1 contains the financial statements of the Province and schedules of 

supporting information. 

Volume 2 contains the financial statements of selected provincial crown 

corporations, boards and commissions. 

Volume 3 contains the details of expenditure. 

2. A GUIDE TO VOLUME 3 OF THE PUBLIC ACCOUNTS 

Details of expenditure are reported under the following categories for each ministry: 

(1 ) Voted Appropriations 

(a) Salaries and Wages 

Includes the total salaries and wages of those employees on staff. Also listed 
are temporary help suppliers who received payments accumulating to more 
than $44,000. 

(b) Employee Benefits 

(c) Travelling Expenses 

Individuals whose total travelling expenses were more than $8,000 are listed 
alphabetically. The travelling expenses of Ministers, Parliamentary 
Assistants and Deputy Ministers are included regardless of amount. 

(d) Other Payments 

Recipients of payments accumulating to more than $44,000 (Transfer 
Payments — $109,000) are listed in alphabetical sequence under various 
subheadings appropriate to the individual ministry. 

(2) Statutory Appropriations 

Amounts paid are listed by individual Statutory Appropriation. 



4 



PUBLIC ACCOUNTS, 1992-93 



DEPUTY MINISTER/SENIOR MANAGEMENT SALARY RANGES 



The Salary ranges for the Deputy Minister Compensation Plan and the Senior 
Management Compensation Plan in effect on January 1, 1993 are presented below. 
Also included in the schedule is the number of people receiving salaries within each of 
these ranges. 

Salary Range Total 

Minimum Maximum Number 



$ $ 

Deputy Minister Compensation Plan: 1 04,500 1 52,250 36 

Senior Management Compensation Plan: 

Level 3 89,575 134,375 194 

Level 2 74,375 111,600 654 

Level 1 63,525 95,275 1,382 



PUBLIC ACCOUNTS, 1992-93 



MINISTRY OF AGRICULTURE AND FOOD 

Hon. Elmer Buchanan, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($95,497,831) 

Temporary Help Services ($586,172): 

Pinstripe Personnel Inc., 136,079; Tosi Placement Sevices Inc., 47,052; Management Board, 
155,579; Accounts under $44,000— 247,462. 

Less: Recoveries from Other Ministries/ Agencies ($704,085): 
Environment, 236,434; Management Board, 467,651 . 

Employee Benefits ($18,120,827) 

Payments for: Canada Pension Plan, 1 ,479,777; Group Life Insurance, 207,201 ; Long Term Income 
Protection, 1 ,026,41 1 ; Employer Health Tax 1 ,949,395; Supplementary Health and Hospital Plan, 
859,661; Dental Plan, 736,624; Public Service Pension Fund, 4,427,608; Unfunded Liability- 
Public Service Pension Fund, 2,595,535; Unemployment Insurance, 2,982,915. 

Other Benefits: Maternity Leave Allowances, 407,046; Attendance Gratuities, 461 ,643; Severance Pay, 
638,187; Death Benefits, 58,262; Miscellaneous Benefits, 2,483. 

Workers' Compensation Board, 352,814. 

Payments to Other Ministries ($83,673): 
Accounts under $44,000—83,673. 

Less: Recoveries from Other Ministries ($148,408): 
Accounts under $44,000—148,408. 

Travelling Expenses ($3,779,958) 

Hon. Elmer Buchanan, 7,343; P. Hayes, 1,778; P. Klopp, 923; R. Burak, 9,249; P.M. Angus, 11,283; 
B.T. Bell, 13,223; D.K. Blakely, 8,321; P.K. Blay, 22,051; G. Brown, 8,381; R. Brown 9,108; R.J. 
Butts, 8,289; LL Davies, 14,023; E.J. Dickson, 12,761; S.M. Dinnissen, 8,812; A. Donohoe, 
19,109; R. Duckworth, 8,832; C.R. Dukelow, 12,584; J. Gardner, 8,367; H. Harricharan, 9,710; 
F.R. Hayward, 21,181; N. Hoag, 9,329; G.A. Howlett, 12,433; G. Knapper, 10,930; K. Knox, 8,538; 
B. Lacroix, 8,815; M.K. Loh, 14,147; D. Mark, 11,391; R.M. McKenzie, 23,242; B. Miller, 9,604; P.L. 
O'Connor, 8,305; H.C. Pauls, 9,078; R.E. Pellett, 31,516; P.J. Prochazka, 30,103; A.A. Rankine, 
16,409; J.K. Reesor, 10,040; G. Richards, 11,726; L Roozen, 13,707; A. Rosenberg, 8,231; P. 
Rzadki, 8,000; J.R. Sendever, 9,030; R.E. Seguin, 16,091; A.J. Stampfer, 28,530; R.P. Stone, 
8,022; A. Tin, 15,343; L.H.M. Vasarais, 18,656; P.M. Waters, 13,103; Accounts under $8,000— 
3,200,311. 

Other Payments ($425,727,261) 

Materials, Supplies, etc. ($61,135,924): 

Ampol Data Systems, 53,851; Anachemian Canada Inc., 50,590; Angus Reid Group, 57,635; 
Ansco Systems Inc., 98,000; Antares Electronics Inc., 53,768; Arie Shenkar and Associates 
Inc., 109,079; Arsene Charlebois Construction Ltd., 435,456; Arthurs-Jones Lithographing, 
48,298; Autoland Chrysler Limited, 66,299; Avant Lithographic Inc., 49,398; Bach-Simpson 



10 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF AGRICULTURE AND FOOD — Continued 

Ltd., 55,603; J.T. Bangs Construction Ltd., 49,739; Baxter Corporation, 469,416; Beckman 
Instruments Inc., 463,383; Bell Canada, 1,797,337; Bit Byte Nibbling, 68,335; Blue Jay 
Sprinkler Systems Inc., 74,112; Brinkmann Instruments Inc., 44,202; D. Broome, 73,852; 
Bruce Grant Construction, 76,603; Brunette and Cadieux, 113,952; Business Management 
Service, 79,899; Caledon Laboratories Ltd., 56,926; G. and B. Campbell, 55,621 ; Canada Post 
Corporation, 879,524; Canadian Corps of Commissionaires, 102,252; Canal Contractors, 
50,570; Canberra Packard Canada Ltd., 97,449; Cantel, 48,419; C.A. Paradis Inc., 70,522; 
Capital Security and Investigations, 73,042; Cargill Limited, 50,893; Cari-AII Products Inc., 
63,201; Carleton Roman Catholic School Board, 82,661; G. Carriere, 128,422; Cecconi/ 
Simone Inc., 59,380; Central Ontario Web Ltd., 50,678; CGV Builders Co. Limited, 75,494; 
Claude Carriere Construction, 63,906; CM Inc., 587,032; Commission Hydro Electrique 
D' Alfred, 112,365; Compugen Systems Ltd., 647,520; Computer Corporation of America, 
193,142; Contractors Network, 137,579; Coral Technologies Inc., 1 12,502; Coulter Electronics 
of Canada, 116,089; County of Huron, 63,008; Creative Premises Ltd., 141,162; Dale 
Intermediaries Ltd., 47,184; Data Technologies Inc., 262,793; Detailed Farm Buildings Ltd., 
205,328; DGS Information Consultants, 96,062; Di Associates Inc., 235,871 ; R. Dick; 46,638; 
Dionex Canada Ltd., 174,148; Direct Dial/Connectivity Plus, 46,849; Dun and Bradstreet 
Software, 166,792; W.J. English, 46,456; Exeter Chrysler Limited, 48,120; Financial Systems 
Implementation Inc., 61,330; Fisher Scientific Limited, 454,406; Forma Scientific, 86,235; 
Garvey Construction Limited, 50,192; Gerry Brizard Mechanical Ltd., 71,620; Gestetner Inc., 
80,191; B.J. Goddal, 62,654; Grand and Toy Limited, 171,933; Grant Development 
Corporation, 211,236; Green Valley Farms Inc., 130,048; Grenville Printing and Management, 
88,436; Guy Saumure and Sons, 150,524; Hewlett Packard (Canada) Ltd., 754,346; High 
Quality Computer Services Inc., 95,000; D. Hodgins, 62,450; Idexx Laboratories Inc., 64,398; 
lis International Library Systems Corp., 60,598; Impaq Marketing 348,672; Independent Study, 
55,749; Information Systems Management, 1,128,934; Information Technology, 92,300; 
Ingram and Bell Scientific, 53,206; Intervet Canada Inc., 64,879; J and D Systems Inc., 
82,178; Johns Scientific Inc., 51,786; Karstan Communications Inc., 56,579; Kerf Kuts 
Construction, 55,499; Kodak Canada Inc., 60,963; J. Konecny, 54,387; Kuipers Construction 
Limited, 107,051; P. Lawson Travel, 274,558; Leica Canada Inc., 115,985; E.G. Lewin, 
73,862; Lincoln County Board of Education, 69,315; Listowel Feed Mill (1988) Ltd., 370,228; 
Logical Access, 117,110; MacPherson, Swire and Associate, 61,320; Magna Informatics, 
225,215; Maple Grove (Kemptville) Ltd., 98,962; Maracle Press Limited, 82,346; Marion's 
Contract Cleaning, 82,450; McCann Computer Systems Ltd., 51,963; McCaustlin Installation 
Inc., 95,112; L. McClure 67,076; B. McCulloch, 59,462; McLaren Press Limited, 77,844; Media 
Buying Services Limited, 2,736,692; M-G Construction (Fergus) Ltd., 300,964; D. Middleton, 
45,082; Miles Canada Inc., 69,992; Millipore (Canada) Ltd., 381,324; Milton Hydro Electric 
Commission, 76,877; Ministries: Attorney General, 846,367; Government Services, 6,074,190; 
Industry, Trade and Technology, 1,625,491; Management Board, 70,373; Transportation, 
110,725; M. Millwrights Ltd., 92,942; J.L. Morgan, 50,427; Moore Business Forms, 44,320; 
Morris Graphics Limited, 99,882; Multicolor Printing Limited, 66,367; W. and S. Nahrgang, 
47,399; Neucom Management Systems Inc., 64,967; Nissei Sangyo Canada Inc., 536,292; 
Northern Industrial Sen/ices, 81,444; Northern Telephone Limited, 53,439; Nutritional 
Services, 122,073; Ontario Milk Marketing Board, 83,731; Oracle Corporation Canada Inc., 
61,013; Oxford County Board of Education, 66,064; LW. Paling, 46,018; P.C. Canada 
Networks Inc., 59,607; Peat, Manvick and Thorne, 48,175; Perkin Elmer (Canada) Ltd., 
156,458; Petro Canada, 121,010; Phoenix Information Systems Ltd., 219,534; Pitney Bowes 
of Canada Ltd., 96,110; Plantagenet Printing, 107,130; Postage By Phone, 350,868; Post 
Farm Structures Limited, 75,700; Price Waterhouse, 64,985; Professional Computer 
Consultants, 71,697; Professional Testers Group, 203,899; Prolion Development, 45,000; 
Purolator Courier Ltd., 343,293; R.A. Free and Associates Inc., 62,813; Ralston Purina 
Canada Inc., 169,992; RBW Graphics, 58,095; Receiver General for Canada, 171,966; Reed 
Stenhouse Insurance, 84,354; Richards Packaging Inc., 96,174; Ridgetown Feed Supply Ltd., 
47,548; R and K Investments (Blenheim) Ltd., 61,290; P.A. Roy Insurance Brokers Inc., 
46,102; J.D. Rupert, 47,519; Sales and Merchandising Group, 573,566; Shell Canada 
Products Limited, 105,615; Silverside Computer Systems Inc., 96,497; SMW Advertising Ltd., 
167,200; Soquelec Ltd., 83,210; Stor-Mor Limited, 60,867; Swiss Print and Graphics Limited, 



PUBLIC ACCOUNTS, 1992-93 11 

MINISTRY OF AGRICULTURE AND FOOD — Continued 

95,472; Systematix, 81,765; C. Sytsma, 52,402; Tait Bros. Contracting Ltd., 45,732; Taurus 
Consulting and DRT, 87,330; T.C. Consultant, 58,905; Telecompute Business Centre, 74,628; 
Tetra Pak Inc., 86,184; J. Timmermans, 46,004; The Swail Group Inc., 72,216; Triathlon 
Vehicle Leasing, 1,106,789; Tri-Graphic, 56,120; Tri Plan Inc., 73,877; United Co-operative of 
Ontario, 185,754; University of Guelph, 1,191,671; University of Waterloo, 51,798; D. Uruh, 
81,401; Upper Canada Janitorial, 122,378; L.C. Walkom, 45,337; Value Added Systems Inc., 
102,465; M. Van Gassen, 47,202; Vertec Contractors Ltd., 159,187; M. Virag, 52,213; Vistek 
Ltd., 47,122; VWR Scientific Inc., 99,160; P. Walsh, 91,675; Ward Associates, 183,202; C. 
Watson, 172,453; WCM, 77,500; Webcom Limited, 138,691; Weiland Ford Sales Ltd., 
138,162; Wellington Motors Limited, 137,379; We'll Roof You Inc., 60,154; J. Whitley, 87,045; 
Xerox Canada Ltd., 1 ,459,166; Accounts under $44,000—20,041 ,661 . 

Grants, Subsidies, etc. ($364,591 ,337): 

Operating Grants re: Agricultural and Rural Services ($204,001 ,440): 
Farm Tax Rebate Program ($159,363,277): 

Cold Springs Farm Ltd., 200,670; Cuddy International Corp., 190,923; Accounts under 
$109,000—158,971,684. 

Farm Start Program ($14,717,508): 

Accounts under $1 09,000—1 4,71 7,508. 

Beginning Farmers' Assistance Program ($875,094): 
Accounts under $109,000—875,094. 

Agricultural Finance Initiative Program ($1,949,737): 

Agricultural Commodity Corporation, 350,000; Commodity Loan Gurantee Program, 
1,000,000; Ontario Private Mortgage Guarantee, 500,000; Accounts under 
$109,000—99,737. 

Net Income Stablization Account Program ($5,791 ,657): 
Receiver General for Canada, 5,791 ,657. 

Enhanced Counselling Emergency Assistance Program ($558,783): 
Accounts under $1 09,000—558,783. 

Operating Loan Guarantees Program ($31 ,479): 
Accounts under $109,000—31 ,479. 

Wolf, Bear and Hunter Damage Compensation Payments ($785,071): 
Accounts under $109,000 — 785,071 . 

Ontario Junior Farmer Establishment Loan Corporation, 260,000. 

Rabies Indemnities ($372,373): 

Accounts under $1 09,000—372,373. 

Grants and Subsidies re: Livestock ($1 81 ,704): 
Accounts under $1 09,000—1 81 ,704. 

Family Farm Interest Rate Reduction Program ($141 ,410): 
Accounts under $1 09,000—1 41 ,41 0. 

Grants Re: Bank Loans to Farmers and Interst Payment re: Commercial Disaster 
Relief Program ($1 ,672): 

Accounts under $109,000 — 1 ,672. 



12 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF AGRICULTURE AND FOOD — Continued 

Grants to Municipalities in Lieu of Taxes ($44,775): 
Accounts under $109,000 — 44,775. 

Grants re: Land Stewardship II Program ($7,240,553): 

Ontario Soil and Crop Improvement Association, 1,301,050; Accounts under $109,000— 
5,939,503. 

Grants to: Ontario Soil and Crop Improvement Association, 157,515. 

Grants for Red Meat Industry Development ($3,137,629): 
Cow Calf Program ($1 ,668,905): 

Accounts under $109,000—1 ,668,905. 

Stocker Slaughter Program ($932,406): 
Accounts under $109,000— 932,406. 

Sheep Program ($268,290): 

Accounts under $1 09,000—268,290. 

Goat Program ($48,528): 

Accounts under $1 09,000—48,528. 

Farm Business Management Assistance ($219,500): 
Accounts under $109,000—219,500. 

Ontario Dairy Herd Improvement Corporation, 2,050,201 . 

Grants re: Designated Area Veterinary Service Program ($865,512): 
Accounts under $109,000—865,512. 

Grants re: Feeder Cattle Assistance Program ($18,995): 
Accounts under $1 09,000—1 8,995. 

Grants to Agricultural and Horticultural Societies ($1 ,202,604): 
Accounts under $1 09,000—1 ,202,604. 

Grants re: Other Assistance to Agricultural and Rural Services ($1 ,330,312): 
Accounts under $1 09,000—1 ,330,31 2. 

Less: Recoveries from Other Ministries ($375,380): 
Management Board, 375,380. 

Grants re: Foundation of Rural Living, 95,000. 

Grants re: Northern Ontario Agricultural Projects ($605,230): 
Accounts under $1 09,000—605,230. 

Less: Recoveries from Other Ministries ($592,684): 
Northern Development and Mines, 592,684. 

Grants re: Ag Care Program ($334,431): 
Ag Care, 334,431 . 

Less: Recoveries from Other Ministries ($132,216): 
Ministry of Environment, 132,216. 

Grants to Ontario Public Farmers' Markets' Association, 1 14,000. 



PUBLIC ACCOUNTS, 1992-93 13 

MINISTRY OF AGRICULTURE AND FOOD — Continued 

Grants re: Farm Safety Association, 63,350. 

Grants re: Ontario Agri-Food Education Program ($215,515): 
Ontario Agri-Food Education Inc., 215,515. 

Grants re: Ontario Swine Artificial Association ($350,000): 

Ontario Swine Improvement Inc., 255,000; Accounts under $109,000—95,000. 

Tile Drainage Debentures and Loans— Interest Subsidy to Borrowers under Tile Drainage 
Act— 2,237,403. 

Municipal Taxes on A.R.D.A. Owned Property ($8,930): 
Accounts under $109,000—8,930. 

Capital Grants ($8,1 42,340): 

Municipal Outlet Drainage ($5,109,888): 

Townships: Chatham, 125,541; Pelee, 112,562; Raleigh, 122,261; Niagara Falls, 132,521; 
Southwest Oxford, 174,936; Spanish River, 201,896; Williamsburg, 414,025: 
Accounts under $109,000—3,663,189. 

Town: New Tecumseth, 1 62,957. 

Land Stewardship II Program ($1 ,745,827): 
Accounts under $109,000—1 ,745,827. 

Red Meat Industry Development Program ($1 ,245,109): 
Cow Calf Program ($817,312): 

Accounts under $1 09,000—81 7,31 2. 

Stocker Slaughter Program ($283,049): 
Accounts under $109,000—283,049. 

Sheep Program ($105,509): 

Accounts under $1 09,000—1 05,509. 

Goat Program ($39,239): 

Accounts under $109,000— 69,239. 

Seasonal Worker Housing Program ($41 ,516): 
Accounts under $109,000-^1 ,516. 

Grants (Operating) re: Food Industry Development ($8,569,497): 
Grants re: Foodland and Ontario Shared Cost ($1 ,299,006): 
Accounts under $109,000—1 ,299,006. 

Grants re: Export Sales Aid ($543,493): 
Accounts under $109,000—543,493. 

Grants re: Sector Support Payments ($1 ,656,998): 

Cuddy International Corporation, 122,783: Strathroy Foods, 117,115; Fairlee Fruit Juice 
Ltd., 111,615; Quaker Oats Company, 118,750: Accounts under $109,000— 
1,186,735. 

Grants re: Other Food Industry Support Payments ($70,000): 
Accounts under $109,000—70,000. 



14 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF AGRICULTURE AND FOOD — Continued 

Loans re: Food Processing Assistance Program ($5,000,000): 
Ontario Development Corporation, 5,000,000. 

Grants (Operating) re: Education and Research Program ($43,240,296): 

Grant Payments to University of Guelph re: Research Project, Agricultural Services, Diploma 
Courses and Other Training Programs, 33,81 6,500. 

Grants to Ontario Veterinary College, 5,695,000. 

Grants to Food System 2002 Research Fund,700,000. 

Grants to Food Industry Research Fund, 900,000. 

Grants to Red Meat Research Fund, 845,000. 

Grants re: Environmental Youth Corps Program, 245,446. 

Grants re: Royal Agricultural Winter Fair, 170,000. 

Grants re: Other Support for Education and Research Program, 68,350. 

Grants re: Food Processing Assistance Program, 800,000. 

Grants (Capital) re: Education and Research Facilities Program ($3,000,000): 
Grants re: Siebens Drake Research Institute, 3,000,000. 

Grants (Operating) re: Laboratory and Inspection Services Program ($628,929): 
Grants re: Ontario Stock Yards ($378,191 ): 
Ministry of Municipal Affairs, 378,191 . 

Grants re: Apiary Assistance Program ($230,000): 
Ontario Beekeepers Association, 230,000. 

Grants re: Other Support for Quality and Safety Program ($20,738): 
Accounts under $109,000— 20,738. 

Capital Grants re: Laboratory and Inspection Facilities Program ($464,673): 
Abattoirs Assistance Program ($464,673): 
Accounts under $109,000-^64,673. 

Grants (Operating) re: Ministry Agencies ($96,544,162) 
Gross Revenue Insurance Plan, 60,739,1 19. 

Farm Income Stabilization Program ($34,455,043): 

Ontario Tripartite Stabilization Fund: White Beans, 20,247,625; Apples, 826,659; Colored 
Beans, 62,758; Honey, 25,636; Hogs. 10,130,578; Slaughter Cattle, 2,882,827; 
Lambs, 40,233; Cow Calf, 238,727. 

Grants re: Grape and Wine Adjustment Fund, 1 ,350,000. 

Total Other Payments 425,727,261 

Statutory ($41 ,589,775) 

Minister's Salary ($31,749) 

Hon. Elmer Buchanan April 1,1992 to March 31,1993 31,749 



PUBLIC ACCOUNTS, 1992-93 15 

MINISTRY OF AGRICULTURE AND FOOD — Concluded 

Parliamentary Assistant's Salary ($19,616) 

Paul Klopp Aprill, 1992to March 31, 1993 9,808 

Peter North February 24, 1993 to March 31 , 1993 967 

Pat Hays April 1 , 1992 to February 23, 1993 8,841 

Subsidy Payments to the Ontario Crop Insurance Fund ($34,925,111) 

Ontario Crop Insurance Fund 34,925,1 1 1 

Payment of Guarantees under the Financial Administration Act ($23,199) 

Payments re: Guaranteed Bank Loans: 
Royal Bank of Canada, 23,199. 

Tile Drainage Debentures, The 7/7e Drainage Act ($6,590,100) 

Tile Drainage Debentures: 
Townships ($6,590,100): 

Ashfield, 187,400; Bosanquet, 112,200; Brooke, 100,800; Elma, 169,400; Logan, 155,400; 
McGillivray, 128,600; McKillop, 123,100; Mersea, 110,300; Plymtpton, 135,400; Stephen, 
126,600; Tilbury East, 1 13,700; Wan/vick, 123,200; Accounts under $109,000—5,004,000. 



Summary of Expenditure 

Voted 

Salaries and Wages 95,497,831 

Employee Benefits 18,1 20,827 

Travelling Expenses 3,779,958 

Other Payments 425,727,261 

543,125,877 
Statutory 41,589,775 

Total Expenditure, Ministry of Agriculture and Food $584,715,652 



PUBLIC ACCOUNTS, 1992-93 17 

OFFICE OF THE ASSEMBLY 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($18,712,867) 

Temporary Help Services ($478,590): 

Infonet/Computer Science Canada Ltd., 48,285; Kelly Temporary Services Ltd., 49,587; Ministry of 
Treasury and Economics, 176,837; PD Bureau (England), 100,642; Accounts under 
$44,000—103,239. 

Employee Benefits ($3,655,282) 

Payments for: Canada Pension Plan, 261,776; Group Life Insurance, 43,076; Long Term Income 
Protection, 92,103; Employer Health Tax, 388,913; Supplementary Health and Hospital Plan, 
129,608; Dental Plan, 150,310; Public Service Pension Fund, 999,276; Unfunded Liability— Public 
Service Pension Fund, 921,157; Unemployment Insurance, 538,600. 

Other Benefits: Maternity Leave Allowances, 86,307; Severance Pay, 37,646. 

Workers' Compensation Board, 6,510. 

Travelling Expenses ($21 0,649) 

C. DesRosiers, 29,444; K. Koch, 8,378; J. Poirier, 14,733; D. Warner, 11,623; Accounts under 
$8,000—146,471. 

Other Payments ($87,699,041) 

Materials, Supplies, etc. ($25,979,515): 

A and A Painters and Decorators Ltd., 58,760; Acme Slate and Tile Co. Ltd., 90,249; Ainsworth 
Electric Co. Ltd., 58,904; Allan Crawford Associated Ltd., 69,106; Apple Canada Inc., 56,319; 
Architectural Phases Inc., 63,332; Asquith Interior Dimensions, 63,679; Avant Litho Graphics 
Inc., 508,201; Bamford Produce Co. Ltd., 49,124; Bancliffe Contracting, 92,026; Bell Canada, 
124,592; Buttcon Ltd., 5,967,706; Canebsco Subscription Services Ltd., 175,324; CAS 
Interiors Inc., 114,611; CCS Computer Cable System Inc., 46,201; City of Toronto, 50,048; 
Michael Clegg Professional Corp., 54,241; Compugen Systems Ltd., 85,675; Computerland, 
128,170; Computer Shack, 92,144; Congressional Information Services Inc., 45,491; 
Cooksville Interiors Ltd., 54,491; Corporate National Construction Ltd., 135,795; Dinardo 
Contractors Ltd., 78,727; Dundurn Press Ltd., 71,026; Entre Computer Centre, 74,209; Fiber 
Optics Canada Inc., 1 19,231 ; GEAC Canada Ltd., 368,507; Genest Murray DesBrisay Lamek, 
66,819; H N Construction Ltd., 77,568; Harmony Printing Ltd., 259,236; Hickeson-Langs 
Supply Company, 65,982; Howarth and Smith Ltd., 628,388; Info Pro, 73,806; International 
Business Machines Canada Ltd., 91,229; Jarrett Construction and Management Ltd., 87,524 
John Coutts Library Services Ltd., 47,344; Julian Smith and Associates, Architects, 115,560 
Karrys Bros. Ltd., 63,933; Lanstart Communications Inc., 61,163; Micromedia Ltd., 48,367 
Ministries: Government Services, 7,799,079; Solicitor General, 456,81 1 ; Nathanail Captioning 
Enterprises Inc., 143,368; Northern Elevator Service, 45,900; Omnitronix, 90,122; Patriot 
Computer Corp., 131,743; Ross Clair, 69,237; Sci-Computer Shack, 45,614; Sears and 
Switzer, 137,438; Shoaltes and Zaback Architects, 133,812; TV Ontario, 1 ,1 15,807; University 
of Toronto Press, Order Fulfilment Division, 75,406; C.A. Ventin, Architect Ltd., 528,558; Video 
Design Systems Inc., 63,947; Wang Canada Ltd., 55,523; Westor Plumbing and Heating Ltd., 
44,850; Xerox Canada Inc., 252,843; Accounts under $44,000 — 4,206,649. 



18 PUBLIC ACCOUNTS, 1992-93 

OFFICE OF THE ASSEMBLY — Continued 

Less: Recoveries from Sales and Miscellaneous Deposits ($1 ,149,981): 

Food and Beverage/Gift Shop Services, 1 ,122,284; Accounts under $44,000—27,697. 

Transfer Payments ($173,434): 

Canadian Political Science Association re: Legislative Interns, 173,434. 

Members' Indemnities and Allowances, Accommodation and Travel ($1 1 ,318,829): 
Indemnities ($5,773,999): 

128 Members at $44,675; 1 Member at $36,1 28; 1 Member at $19,471. 

Additional Indemnities ($210,283): 

Leader of the Opposition — L. McLeod, 32,701; Leader of the Progressive Conservative 
Party— M. Harris, 23,280; Opposition House Leader— M. Elston, 12,491; Opposition 
Deputy House Leader— J. Bradley, 6,791 ; Speaker— D. Warner, 24,139; Deputy Speaker 
and Chair of the Committees of the Whole House — G. Morin, 10,102; Deputy Chair of the 
Committees of the Whole House — D. Drainville, 6,605; M. Farnan, 431 ; N. Villeneuve, 
7,017; Government Whips— D. Abel, 6,175; C. Haeck, 6,175; W. Ferguson, 2,583; T. 
Rizzo, 3,104; Chief Opposition Whips— S. Mahoney, 9,576; Opposition Caucus Chair— D. 
Ramsay, 8,560; Opposition Whips— A. Curling, 6,175; F. Miclash, 6,175; Chief 
Progressive Conservative Party Whip — D. Cunningham, 8,618; Progressive Conservative 
Caucus Chair— N. Sterling, 7,704; Progressive Conservative Party House Leader— E. 
Eves, 10,655; Progressive Conservative Deputy House Leader — D. Cousens, 5,613; 
Progressive Conservative Party Whip — D. Turnbull, 5,613. 

Less: Recoveries from Members ($1 ,055). 

Chairs and Vice Chairs of Standing and Select Committees ($1 14,685): 

C. Beer, 8,583; M. Brown, 8,669; B. Callahan, 135; E. Caplan, 135; J. Cordiano, 5,217; M. 
Cooper, 3,963; H. Daigler, 5,166; D. Drainville, 135; N. Duignan, 7,676; M. Farnan, 2,536; 
R. Hansen, 8,669; C. Jackson, 5,762; P. Kormos, 8,693; E. MacKinnon, 3,267; R. Mancini, 
8,534; M. Marland, 3,468; C. McClelland, 5,217; A. McLean, 5,232; M. Morrow, 8,708; S. 
Offer, 384; R. Runciman, 8,693; J. Sola, 81 ; D. White, 5,762. 

Allowance for Expenses ($1 ,936,600): 

128 Members at $14,984; 1 Member at $12,1 17; 1 Member at $6,531 . 

Leaders' Allowance ($16,863): 

M. Harris, 2,810; L. McLeod, 5,622; R. Rae, 8,431. 

Members' Benefits ($631 ,318): 

Payments for: Canada Pension Plan, 89,103; Group Life Insurance, 144,759; Long Term 
Income Protection, 31,823; Employer Health Tax, 140,311; Supplementary Health and 
Hospital Plan, 54,555; Dental Insurance Plan, 121,046. 

Other Benefits: Severance Pay, 27,383; Death Benefits, 22,338. 

Accommodation and Travel ($2,636,1 36) : 

Members' Accommodation and Travel Expenses, 2,636,136. 

Members' Office Support ($29,978,685): 
Salaries and Wages ($1 7,685,671 ) : 
Temporary Help Services ($36,098) : 
Accounts under $44,000—36,098. 

Employee Benefits ($2,858,514): 

Payments for: Canada Pension Plan, 321,788; Group Life Insurance, 43,135; Long Term 
Income Protection, 90,563; Employer Health Tax, 372,649; Supplementary Health and 



1 

I 



PUBLIC ACCOUNTS, 1992-93 19 

OFFICE OF THE ASSEMBLY — Continued 

Hospital Plan, 131,503; Dental Plan, 154,067; Public Service Pension Fund, 935,945; 
Unemployment Insurance, 629,955. 

Other Benefits: Maternity Leave Allowances, 72,561 ; Severance Pay, 82,846. 

Workers' Compensation Board, 23,502. 

Travelling Expenses ($167,982): 

Accounts under $8,000—167,982. 

Materials and Supplies ($9,266,518): 

Apple Canada Inc., 49,127; Bayweb, Division of Georgian Industries Corp., 105,511; Bell 
Canada, 982,940; Cambrian-Parsons, 70,397; Canada Post Corporation, 115,484; Cantel 
Inc., 50,398; Compugen Systems Ltd., 44,259; Del Charters Litho Inc., 622,929; Dominion 
Regalia, 87,048; Enviro Print, 91,259; First Avenue Clearing Corp., 116,791; Globe 
Graphic Communications Inc., 165,264; Graphic Papers, 48,029; Imperial Press, 54,691; 
Inter City Papers Ltd., 57,816; Milner Graphics, 87,1 1 1 ; Ministry of Government Services, 
1,848,202; Northern Telephone Ltd., 45,350; Patrick Office Inc., 51,659; Pro-Art Graphics 
Ltd., 57,068; Purolator Courier Ltd., 75,164; Roma Printing, 80,304; Thistle Printing, 
397,220; Ultra Innovations Inc., 55,037; Xerox Canada Ltd., 189,691; Accounts under 
$44,000—3,717,769. 

Committees ($81 1 ,423): 

Per diem Allowances for Meeting Expenses ($179,995): 

D. Abel, 1,213; Z. Akande, 1,840; T. Arnott, 1,280; C. Beer, 2,139; G. Bisson, 400; J. Bradley, 
960; M. Brown, 2,705; R. Callahan, 1 ,920; E. Caplan, 1 ,840; G. Carr, 2,640; J. Carter, 
2,560; D. Christopherson, 160; J. Cleary, 2,480; S. Conway, 800; M. Cooper, 2,926; J. 
Cordiano, 1,920; D.E. Cunningham, 2,400; A. Curling, 1,840; G. Dadamo, 1,480; H. 
Daigeler, 1,840; D. Drainville, 560; N. Duignan 2,984; R. Eddy, 1,360; M. Farnan, 1,120; 
Fawcett, 1,920; W. Ferguson, 800; D. Fletcher, 1,920; R. Frankford, 2,320; B. 
Grandmaitre, 1 ,600; C. Haeck, 2,560; R. Hansen, 3,389; C. Harnick, 1 ,200; M. Harrington, 
1,440; P. Hayes, 2,400; J. Henderson, 80; R. Hope, 3,680; B. Huget, 3,360; C. Jackson, 
3,572; N. Jamison, 1,760; P. Johnson, 2,480; L. Jordan, 320; P. Klopp, 1,760; P. Kormos, 
4,930; M. Kwinter, 1,520; W. Lessard, 1,520; E. MacKinnon, 1,120; S. Mahoney, 400; G. 
Malkowski, 1,840; G. Mammoliti, 1,600; R. Mancini, 5,201; R. Marchese, 2,080; M. 
Marland, 2,400; I. Mathyssen, 1,200; T. Martin, 1,040; C. McClelland, 640; D. McGuinty, 
2,160; A. McLean, 2,240; L. McLeod, 80; F. Miclash, 1,200; G. Mills, 880; G. Morin, 240; 
M. Morrow, 2,636; B. Murdoch, 2,000; S. Murdock, 1 ,440; L. O'Connor, 2,320; S. Offer, 
2,800; Y. O'Neill, 1,920; S. Owens, 3.680; A. Perruzza, 1 ,600; G. Phillips, 1,760; D. Poole, 
1 ,280; D. Ramsay, 2,960; T. Rizzo, 1 ,520; R. Runciman, 1 ,940; T. Ruprecht, 480; J. Sola, 
640; G. Sorbara, 560; N. Sterting, 3,760; B. Sullivan, 2,000; K. Sutherland, 1,200; A. 
Swarbrick, 880; D. Tilson, 3,520; D. Turnbull, 2,080; N. Villeneuve, 1 ,680; B. Ward, 3,280; 
D. Waters, 1,360; P. Wessenger, 2,480; D. White, 2,400; G. Wilson, 1,680; J. Wilson, 
4,640; D. Winninger, 2,640; E. Witmer, 2,000; L. Wood, 2,720; J. Wiseman, 1 ,920. 

Travelling Expenses (Members of Provincial Parliament) ($221 ,622): 

D. Abel, 608; Z. Akande, 621; T. Arnott, 780; C. Beer, 3,035; G. Bisson, 1,372; J. Bradley, 
1,026; M. Brown, 4,356; R. Callahan, 1,417; E. Caplan, 3,160; G. Carr, 1,872; J. Carter, 
3,462; D. Christopherson, 135; J. Cleary, 3,232; S. Conway, 742; M. Cooper, 2,188; J. 
Cordiano, 714; D. E. Cunningham, 2,236; A. Curling, 513; G. Dadamo, 3,109; H. Daigeler, 
3,553; D. Drainville, 551; N. Duignan, 2,919; R. Eddy, 2,933; M. Farnan, 842; J. Fawcett, 
3,093; W. Ferguson, 1,708; D. Fletcher, 1,222; R. Frankford, 1,373; B.Grandmaitre, 
3,103; C. Haeck, 2,777; R. Hansen, 3,651; C. Harnick, 1,863; M. Harrington, 1,095; P. 
Hayes, 3,966; J. Henderson, 27; R. Hope, 5,034; B. Huget, 4,609; C. Jackson, 5,892; N. 
Jamison, 2,542; P. Johnson, 3,61 1 ; L. Jordon, 485; P. Klopp, 3,104; P. Kormos, 4,045; M. 
Kwinter, 513; W. Lessard, 2,851; E. MacKinnon, 2,439; S. Mahoney, 812; G. Malkowski, 
621; G. Mammoliti, 1,088; R. Mancini, 7,488; R. Marchese, 1,082; M. Marland, 2,031; T. 



20 PUBLIC ACCOUNTS, 1992-93 

OFFICE OF THE ASSEMBLY — Continued 

Martin, 3,346; I. Mathyssen, 1,118; D. McGuinty, 4,110; C. McClelland, 1,928; A. McLean, 
2,038; F. Miclash, 4,326; G. Mills, 575; G. Morin, 81 ; M. Morrow, 2,055; B. Murdoch, 
1,611; S. Murdock, 2,847; L O'Connor, 2,295; S. Offer, 3,301; Y. O'Neill, 3,776; S. 
Owens, 4,123; A. Perruzza, 960; G. Phillips, 1,674; D. Poole, 432; D. Ramsay, 4,815; T. 
Rizzo, 1,671; R. Runciman, 2,054; T. Ruprecht, 365; J. Sola, 369; G. Sorbara, 54; N. 
Sterling, 5,788; C. Stockwell, 405; B. Sullivan, 1,346; K. Sutherland, 900; A. Swarbrick, 
360; D. Tilson, 4,481 ; D. Turnbull, 2,450; N. Villeneuve, 3,259; B. Ward, 5,824; D. Waters, 
1,878; P. Wessenger, 3,487; D. White, 3,861; G. Wilson, 1,226; J. Wilson. 5,072; D. 
Winninger, 4,138; E. Witmer, 2,382; L. Wood, 5,819; J. Wiseman, 1 ,521 . 

Travelling Expenses (Non Members) ($68,483): 
Accounts under $8,000— 68,483. 

Materials and Supplies ($341 ,323): 

Day Advertising Group Inc., 1 48,473; Accounts under $44,000 — 1 92,850. 

(Note: Total Expenditures Above of ($81 1 ,423), Restated by Committee: 

Standing Committee on Administration of Justice, 69,931 ; Standing Committee on Estimates, 
12,459; Standing Committee on Finance and Economic Affairs, 125,098; Standing 
Committee on General Government, 18,640; Standing Committee on Government 
Agencies, 58,174; Standing Committee on the Legislative Assembly, 82,200; Standing 
Committee on the Ombudsman, 46,268; Standing Committee on Public Accounts, 66,719; 
Standing Committee on Regulations and Private Bills, 2,622; Standing Committee on 
Resources Development, 189,724; Standing Committee on Social Development, 137,969; 
Select Committee on Ontario in Confederation, 1 ,619. 

Caucus Support ($1 1 ,382,454): 

Salaries and Wages ($7,136,663): 

Temporary Help Services ($71 ,806): 

Ministry of Treasury and Economics, 61 ,880; Accounts under $44,000 — 9,926. 

Employee Benefits ($1 ,079,377): 

Payments for: Canada Pension Plan, 106,838; Group Life Insurance, 17,377; Long Term 
Income Protection, 36,577; Employer Health Tax, 154,169; Supplementary Health and 
Hopsital Plan, 51,418; Dental Plan, 60,031; Public Service Pension Fund, 376,622; 
Unemployment Insurance, 210,936. 

Other Benefits: Maternity Leave Allowances, 9,243; Severance Pay, 52,107; Death Benefits, 
3,795. 

Workers' Compensation Board, 264. 

Travelling Expenses ($213,999): 

M. Harris, 2,294; L. McLeod, 3,240; Accounts under $8,000— 208,465. 

Materials and Supplies ($2,952,415): 

A.B. Dick Company of Canada Ltd., 49,500; A.M. International Inc., 70,341; Apple Canada, 
108,822; Digital Equipment of Canada, 50,893; Inter City Papers Ltd., 54,486; Ministry of 
Government Services, 121,916; Pitney Bowes of Canada Ltd., 115,069; QMS Canada 
Inc., 75,097; Videoscope Ltd., 101,905; Xerox Canada Ltd., 282,351; Accounts under 
$44,000—1 ,922,035. 

Commission on Election Finances ($1 ,343,272): 
Salaries and Wages ($627,464): 

Temporary Help Services ($9,249): 
Accounts under $44,000—9,249. 



PUBLIC ACCOUNTS, 1992-93 21 

OFFICE OF THE ASSEMBLY — Continued 

Employee Benefits ($93,126): 

Payments for: Canada Pension Plan, 7,070; Group Life Insurance, 1 ,293; Long Term Income 
Protection, 2,679; Employer Health Tax, 13,758; Supplementary Health and Hospital Plan, 
3,712; Dental Plan, 4,362; Public Service Pension Fund, 30,716; Unfunded Liability- 
Public Service Pension Fund, 13,117; Unemployment Insurance, 16,419. 

Travelling Expenses ($8,032): 

D. MacDonald, 195; Accounts under $8,000— 7,837. 

Materials and Supplies ($648,483): 

Ministry of Government Services, 198,889; B.G. Nayman, 50,614; Tory Tory DesLauriers and 
Binnington, Toronto Dominion Centre, 71 ,613; Accounts under $44,000—327,367. 

Less: Miscellaneous Recoveries ($33,833). 

Information and Privacy Commission ($7,635,906): 
Salaries and Wages ($5,107,014): 

Temporary Help Services ($90,635): 

The People Bank, 71 ,426; Accounts under $44,000— 1 9,209. 

Employee Benefits ($793,339): 

Payments for: Canada Pension Plan, 58,743; Group Life Insurance, 11,141; Long Term 
Income Protection, 23,506; Employer Health Tax, 101,378; Supplementary Health and 
Hospital Plan, 31,644; Dental Plan, 37,145; Public Service Pension Fund, 285,783; 
Unfunded Liability-Public Service Pension Fund, 99,515; Unemployment Insurance, 
1 22,766; Accounts under $44,000—1 1 ,364. 

Other Benefits: Maternity Leave Allowances, 6,676. 

Workers' Compensation Board, 3,678. 

Travelling Expenses ($44,066): 

T. Wright, 7,535; Accounts under $8,000—36,531 . 

Materials and Supplies ($1 ,691 ,487): 

Charlez Translation Ltd., 55,353; Computer Task Group of Canada Inc., 144,106; Crowntek 
Business Centres Inc., 69,578; Grenville Printing and Management Ltd., 52,889; 
Krugarand Corporation, 703,297; Accounts under $44,000—666,264. 

Commission on Conflict of Interest ($225,504): 
Salaries and Wages ($72,033). 

Employee Benefits ($1 0,31 1 ): 

Payments for: Canada Pension Plan, 906; Group Life Insurance, 143; Long Term Income 
Protection, 302; Employer Health Tax, 1 ,228; Supplementary Health and Hospital Plan, 
377; Dental Plan, 447; Public Service Pension Fund, 3,425; Unfunded Liability- Public 
Service Pension Fund, 1 ,505; Unemployment Insurance, 1 ,978. 

Travelling Expenses ($476): 

Accounts under $8,000-— 476. 



22 PUBLIC ACCOUNTS, 1992-93 

OFFICE OF THE ASSEMBLY — Concluded 

Materials and Supplies ($142,684): 

GT. Evans,127,401 ; Accounts under $44,000— 15,283. 

Total Other Payments 87,699,041 

Statutory ($2,090,609) 

Contributions To The Legislative Assembly Retirement Allowances Account ($2,090,609) 

Payment to the account 2,090,609 

Summary of Expenditure 

Voted 

Salaries and Wages 18,71 2,867 

Employee Benefits 3,655,282 

Travelling Expenses 210,649 

Other Payments 87,699,041 

110,277,839 
Statutory 2,090,609 

Total Expenditure, Office of the Assembly $1 12,368,448 



PUBLIC ACCOUNTS, 1 992-93 23 



MINISTRY OF THE ATTORNEY GENERAL 

Hon. Marion Boyd, Minister 
Hon. Howard Hampton, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($31 1 ,847,036) 

Temporary Help Services ($2,782,556): 

Adia The Employment People, 89,399; DGS Group, 162,336; Drake Office Overload, 53,457; 
Eleanor Michael Personnel Inc., 131 ,541 ; Goodwill, 135,297;NKelly Girl Service of Canada Ltd., 
92,243; Kent Legal, 123,842; Manpower Services Ltd., 96,600; Marion Jeffrey Personnel Ltd., 
80,765; P D Bureau (England), 630,137; The People Bank, 139,766; The Personnel 
Department, 48,803; Pinstripe Personnel Inc., 50,748; Profile Consultants, 128,981; Read, 
Davis, Walker Management Ltd., 165,194; Tosi Temporary Office Service Inc., 86,148; 
Accounts under $44,000—567,299. 

Employee Benefits ($57,236,269) 

Payments for: Canada Pension Plan, 4,045,401; Group Life Insurance, 610,742; Long Term Income 
Protection, 2,249,685; Employer Health Tax, 6,348,161; Supplementary Health and Hospital Plan, 
1,940,906; Dental Plan, 1,806,536; Provincial Judges Pension Fund, 12,140,000; Public Service 
Pension Fund, 11,433,212; Unfunded Liability— Public Service Pension Fund, 5,306,074; 
Unemployment Insurance, 7,761 ,781 . 

Other Benefits: Maternity Leave Allowances, 1 ,041 ,456; Attendance Gratuities, 326,360; Severance 
Pay, 2,486.948; Death Benefits, 23,982. 

Workers' Compensation Board, 379,480. 

Less: Recoveries from Other Ministries ($664,455): 
Accounts under $44,000—664,455. 

Travelling Expenses ($5,966,036) 

Hon. M. Boyd, 314; Hon. H. Hampton, 14,202; G. Thomson, 14,942; J. Adams, 18,443; B.J. Allison, 
9,270; C.B. Allott, 10,531; F.M. Armstrong, 9,849; W.D. August, 9,627; D. Baig, 17,786; T.F. 
Baines, 13,296; A.B. Ball, 10,573; J.D. Bark, 9,298; P.A. Barnes, 8,721; C.A. Beach, 9,278; J.E. 
Beadow, 10,923; D. Beatch, 8,756; R.N. Beaudoin, 20,945; P.R. Belanger, 8,049; J.F. Bennett, 
9,049; R. Bertozzi, 8,010; J.M. Bordeleau, 16,902; R. Bourret, 17,964; D.W. Brown, 8,373; R.L. 
Budgell, 11,782; M.E. Buffington, 16,831; G.A. Burkert, 9,859; D. Butt, 8,001; G.A. Campbell, 
37,086; R.E. Carr, 19,745; B. Cavion, 9,141; W.S. Chmiel, 31,539; R.D. Clarke, 8,078; R.K. Clark, 
13,271; A.J. Clement, 13,938; M. Clement, 10,633; G.E. Cloutier, 31,945; D.S. Colbourne, 9,856; 
J. Collins, 17,275; J.F. Dale, 10,872; P. Daub, 16,352; A. Delfino, 15,303; N.S. Douglas, 13,858; 
D.C. Downie, 9,486; R. Ducharme, 14,571; P.W. Dunn, 12,424; D.A. Ebbs, 10,670; D.E. Edwards, 
10,417; J.D. Evans, 32,389; R.J. Flaherty, 18,881; R.N. Fournier, 28,376; D.G. Fraser, 10,099; 
D.L. Fuller, 14,388; J. Gagnon-Gravelle, 18,897; J.M. Gammell, 10,464; L.L. Gauthier, 18,072; 
G.N. Glaude, 26,516; P.S. Glowacki, 17,922; A. Godin, 10.744; A.M. Graham, 10,123; R.R. Griffis, 
10,331 ; A.L. Guay, 10,362; P.L Guenette, 8,735; T. Hall, 18,622; J. Hanrahan. 9,242; G.A. Harron, 
37,153; J. Heatherington, 12,195; B. Heidenreich, 11,427; G.D. Heroux, 10,067; M. Hogan, 9,368; 
C.W. Holmes, 8,447; R.G.E. Hunter, 18,647; P.W. Hurrell, 8.918; L Hurteau, 9,998; S.C. 
Hutchison, 22,272; L. Imonti, 8,559; A.P. Ingram, 8,865; R.A. Ingram, 10,050; M.E. Johnson, 
12,891; J.B. Johnston, 19,336; S.F. Jolly, 23,788; K.S. Joseph, 14,821; L Kaplanis, 19,595; N.M. 



24 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF THE ATTORNEY GENERAL — Continued 

Katary, 33,518; G.F. Keay, 10,052; R. Khawly, 27,596; W.E. King, 9,931 ; D.K. Kirkland, 14,306; B. 
W. Krushelnicki, 23,568; G.R. Kunnas, 1 1 ,992; R. Lajoie, 15,160; R. Lalande, 18,974; M. Lambert, 
22,071; R.A. Lamoureux, 12,810; V.A.R. Lampkin, 8,432; G.S. Lapkin, 21,838; J.G. Lebel, 8,954; 
B.F. Lee, 8,010; J.S. Lee, 12,641; B.W. Lennox, 14,776; R.M. Le Sarge, 31,912; R.B. Lester, 
14,260; S.B. Linden, 27,218; J. Little, 20,198; B.W. Long, 8,140; LJ. Lowenberger, 16,203; R.S. 
IVIackenzie, 17,230; B.E. IVIacphee, 8,638; W.G. IVIahaffy, 16,004; W.J. Manuel, 8,418; T.C. 
Marshall, 9,941; R.G. Masse, 17,332; M.L. Mathieson, 9,024; A.M. McConnell, 15,226; B.W. 
McCullough, 8,788; D.E. McGarry, 26,477; P. McCreavy, 12,752; G.E. Michel, 22,785; H.M. Mick, 
10,525; D.W. Middleton, 9,040; CM. Millar, 10,712; J. Mills, 11,720; D. Mitchell, 20,456; H. 
Momotiuk, 18,713; LT. Montgomery, 8,219; W.R. Morency, 11,294; J.R. Morgan, 9,530; G.E. 
Morris, 18,020; R.N. Morris, 8,420; A.D. Murphy, 21,376; A.P. Nasmith, 13,195; LA. Nicol, 10,347; 
M.J. Nolan, 10,063; R.D. Owen, 9,233; M. Owens, 14,598; B.E. Payne, 19,293; J.N. Pepper, 
9,258; H. Perron, 8,422; G.J. Petmanis, 11,775; G. Pockele, 9,211; J.H. Reynolds, 9,143; R.W. 
Rodman, 21,934; M.A. Rosenberg, 11,764; LD. Rossi, 19,482; W. Ross, 13,173; J. Roud, 12,886; 
R.T. Runciman, 8,691; D.J. Russell, 8,953; D.A. Scapinello, 19,678; E.M. Schnall, 12,291; D.G. 
Scott, 8,076; J.A.D. Seaton. 10,499; R. J. ST. Clair, 8,417; G.W. Swayze, 8,262; R.P. Taillon, 
9,887; D.J. Thomas, 9,350; G.I. Thomson, 10,967; T.C. Tierney, 8,446; W.B. Trafford, 12,1 17; H.A. 
Vogelsang, 11,087; R.J. Walneck, 28,748; B. Wardell, 8,250; F.W. Watty, 18,245; A.R. Webster, 
10,353; J.A. Wheler, 11,715; T.C. Whetung, 10,645; P.D. White, 10,117; P.G. Wilkes, 17,629; T.J. 
Wills, 9,723; D.A. Wilson, 11,316; L.J.B. Wolf, 8,491; T.M. Wood, 8,702; T. Yao, 14,401; R.A. 
Young, 9,463; M.J. Zaitzeff, 8,657; Accounts under $8,000—3,537,289. 

Other Payments ($373,598,393) 

Materials, Supplies, etc. ($1 27,933,425) 

P.C. Abinakle, 79,125; Aboriginal Legal'Sen/ices of Toronto, 68,298; ABS Group Inc., 72,596; 
R.W. Ainsley, 46,880; Ainsworth Electric Co. Limited, 120,861; The Alger Press Limited, 
65,062; Allseating Corporation, 406,233; American Express Canada Inc., 53,840; F.J. 
Amyotte, 46,469; Artistic Stationery Co. Ltd., 156,627; Associates in Psychiatry, 129,326; 
Atchison and Denman Court Reporting Sen/ices Ltd., 73,552; AT and T Canada Inc., 178,795; 
Babbco Office Services Ltd., 140,899; R. Beck, 51,814; M. Belanger, 50,719; R.M. Belcastro, 
50,394; Bell Canada, 1,664,164; Bell Information Systems, 361,725; T. Bera, 53,272; J.W. 
Berthelot, 59,435; B.L. Billings, 44,817; L. Blackburn, 75,153; Bode and Tom, 68,354; M.E. 
Boose, 57,661; B.L. Booth, 51,428; Bordaire Ltd., 69,156; Borden and Elliot, 249,417; A. 
Brandon, 58,807; G.E. Brindisi, 52,849; Brinks Canada Ltd., 62,232; B.V. Brown, 59,783; W.H. 
Brownell, 71,223; J.K. Brownridge, 98,210; J.W. Bruinewood, 68,675; Bull HN Information 
Systems Ltd., 53,205; Business Data Services Limited, 194,200; ButtenA/orths and Co. 
(Canada) Ltd., 329,972; Anne Calpin, 55,603; Canada Law Book Inc., 1,324,495; Canada 
News Wire Ltd., 62,234; Canada Post Corporation, 5,419,765; Canadian Bar Association- 
Ontario, 60,580; Canadian Corps of Commissionaires, 2,319,669; Carter, McCombs and 
Minden, 136,417; G.E. Carter, 58,651; W. Casey, 51,375; CGI Group, 54,957; V.A. Chang 
Alloy, 49,847; K. Chasse, 68,989; Chenier Lebel and Moore, 92,644; Choice Information 
Systems Inc., 53,210; Clarke Institute of Psychiatry, 2,815,994; Cole Business Furniture, 
318,443; Commcorp Financial Services, 193,979; Compugen Systems Ltd., 1,503,392; 
Compu-Redi, 71,779; Computerland, 249,014; The Coopers and Lybrand Chartered 
Accountants, 87,053; City of Thunder Bay, 76,986; D.J. Cowan, 45,389; E.A. Cowie, 119,448; 
N. Crisante, 100,177; C.A. Crockett, 49,057; E.F. Crossland, 84,405; Crowntek Business 
Centres Inc., 587,067; C.R. Cupido, 44,031; Curtis Products Inc., 47,487; Daigneault and 
Caron, 66,790; Dale Intermediaries Ltd., 289,450; Data Business Forms, 44,434; Datafile, 
140,124; Y.N. Dauphin, 65,338; A.W. Davidson,, 70,308; R.J. Davidson, 61,076; K.F. Dear, 
46,843; S.P. Dequanne, 49,479; Dl Cecco Jones, 71,906; O.Z. Dignard, 48,801; DMR and 
Associates, 174,220; DMR Group Inc., 105,250; Dockstader and Dockstader, 66,411; J. P. 
Dow, 69,256; CM. Drake, 46,490; D. Shuter Robes Ltd., 57,902; Dun and Bradstreet Software 
Services, 119,114; Durham Regional Police Force, 48,933; M.D. Dyck, 72,331; M.P. 
Eberhard, 90,833; EDS Canada, 248,047; D.J. Elliott, 52,362; Enterprise Ford Sales, 51,004; 
Ernst & Young Inc., 424,329; Evans Envelope Company Limited, 51,147; M.J. Fairburn, 
84,690; M. Farmer, 54,717; J. Farnum, 70,495; Fasken Campbell Godfrey, 150,592; K.P. 



PUBLIC ACCOUNTS, 1992-93 25 

MINISTRY OF THE ATTORNEY GENERAL — Continued 

Fawcett, 60,001; J.M. Ferron, 95,967; C.E. Fineberg, 52,212; Fleet-Chrysler Canada Ltd., 
1 1 1 ,877; Freeman Rodgers Battaglia, 395,750; H.M. Gale, 51 ,332; Gazley Johnston, 60,255; 
Gemco Business Forms Inc., 49,554; Georgian Bay Telephone Systems Ltd., 126,052; L.M. 
Gibson, 81,212; D.J. Gignac, 51,716; H.S. Goldstein, 70,102; K.R. Goodman, 60,485; Gordon 
Adams Grenier, 45,749; Gorrell Grenkie, 48,588; J. Gottheil, 91,639; Grand and Toy Ltd., 
390,534; S.M. Green, 107,618; Group Four Furniture Inc., 122,495; Guy Saumure and Sons, 
191 ,300; Harcourts Ltd., 92,782; W.N. Hepburn, 51 ,708; G.C. Hewson, 59,616; C.E. Hicklings, 
57,018; Hinkson Reporting Services Inc., 138,537; Holiday Inn, 79,031; A. Hollinrake, 61,073; 
H and R Property Management Ltd., 136,024; HTI Voice Solutions Limited, 113,690; R.L 
Hurren, 73,270; C.V. Hurst, 63,444; R.W. Hurst, 68,538; IBM Canada Ltd., 180,553; Idea 
Courier (Canada) Ltd., 294,582; Impact Business Forms Ltd., 175,129; Information Managers, 
48,278; Information Systems Management, 105,582; Informco Inc., 69,363; Interior Design 
Associates, 377,207; International Rose Reporting, 80,304; James Reeves and Buck, 89,331 ; 
JDP Computer Systems Inc., 116,167; J.F. Moore Litho, 185,190; J. Jukes, 46,299; J.J. 
Jurens, 111,470; R.H. Kaeding, 47,268; Kawartha Family Court Assessment Service, 58,572; 
L.J. Kay, 52,210; M.A. Kelly, 67,594; Kinwood Audio Visual Inc., 82,632; M.G. Kitlar, 55,325; 
C.A. Knelsen, 47,077; Knoll North America Corp., 1,169,403; Kodak Canada Inc., 680,079; 
Konica Business Machines, 112,583; P. Krause, 55,648; Lancaster Datamark Canada Inc., 
46,438; Lanier Canada Inc., 109,883; Lanstart Communications, 157,724; O.J. Lawlor, 48,949; 
The Law Society of Upper Canada, 1,039,316; F. Kenneth Leahey, 137,500; E.F. Leavers, 
46,446; G. Lecouteur, 57,512; R.E. Leggate, 61,795; E.G. Leighton, 57,611; O.F. Lent, 
56,650; J.I. Levitt, 59,658; R.H. Lewin, 44,555; Lindquist Avey MacDonald Baskerville and Co., 
697,180; Linktek Corporation, 70,529; L. Litwiller, 72,633; London Family Court Clinic, 
194,444; London Police Force, 48,679; D. Lowry, 76,366; R.M. MacFarlane, 48,613; MacKey 
Bailey and Korb, 95,015; Mailing Innovations Ltd., 70,783; L.L. Malarczuk, 50,228; A.I. 
Malcolm, 45,659; Manufacturer Finance Programs Ltd., 55,416; K. Markham, 51,642; B.J. 
Marko. 48,458; M.J. Marra, 53,059; L.J. Mascotto, 56,142; S.M. Matchett, 53,857; K. Maudrell, 
45,444; McChesney Rogers, 52,180; C.W. McEvoy, 61,280; McGibbon Bastedo Armstrong, 
58,342; Donald McNeill, 45,200; Media Buying Services Ltd., 955,821; Memorex Telex Inc., 
761,064; Metro Envelope Ltd., 59,016; Metropolitan Toronto Police, 207,478; Metro Toronto 
Special Committee on Child Abuse, 140,000; Micro Computers of Canada Inc., 592,016; 
Micromedia Ltd., 465,229; J.H. Millar, 48,789; L.M. Mills, 47,263; D.J. Millstone, 60,373; Milner 
Graphics, 156,512; Ministries: Office of the Assembly, 49,696; Correctional Services, 288,097; 
Government Services, 20,596,783; Management Board, 203,186; Natural Resources, 72,523; 
Revenue, 328,435; Solicitor General, 125,842; B.E. Minshall, 47,922; P. Mitchell, 91,047; 
Moore Business Forms and Systems Ltd., 350,014; K. Muthig, 51,055; NCR Canada Ltd., 
47,431 ; S. Nettleton, 44,381 ; J. Newman, 47,472; Norfield Business Systems, 62,442; Norflex 
Business Systems, 45,441; Olivetti Systems and Networks Canada Ltd., 2,150,343; Ontario 
Filing Systems, 53,169; J.D. Ord, 54,014; J.J. Oreskovich, 47,634; M.T. OToole, 57,387; PC 
Networks Canada Inc., 152,802; Peat Man/vick Thorne, 145,244; T. Pelpola, 80,378; Pitney 
Bowes, 174,240; Postage By Phone, 330,400; Prism Data Services Ltd., 196,416; Procom 
Professional Computer, 192,705; Programmerart Corporation, 87,273; Purolator Courier Ltd., 
363,295; Queen City Bedding Co. Ltd., 75,178; Queen Street Mental Health Centre, 204,755; 
Queen's University, 91,645; Ramada Inn, 50,703; R. Ramnarine, 79,878; RDP Fulfillment 
Corporation, 56,586; B.J. Reade, 62,091; Regan Productions Inc., 57,996; The Regional 
Municipality of Peel, 1 13,090; W.T. Reinhardt, 47,737; Remtron Office Systems Ltd., 243,316; 
Richlore Construction Ltd., 151,849; Rosedale Livery Ltd., 133,193; W.S. Ross, 57,802; R. 
Stafford and Associates Ltd., 52,000; Sack Goldblatt Mitchell, 70,876; J.R. Sams, 46,457; 
Sancorp Systems Solutions Inc., 55,784; Savin Canada Inc., 224,644; R.C. Sculthorpe, 
67,245; Senssyst Inc., 81,704; R.S. Shorttell, 47,895; Sills, Madorin, Snyder, Carere, 44,707; 
R. Simeon, 70,500; Simon and Anthony, 45,180; B. Sinai, 81,355; J.F. Sinden, 63,114; R.S. 
Smart, 45,809; G.E. Smith, 44,191; Solomon and Balinsky, 71,150; Somerville National 
Leasing, 142,276; L.M. Spracklin, 47,350; D.S. Stafford, 44,677; Star Quality Office Furniture, 
166,243; C. Starr, 47,480; D.I. Stewart, 73,518; W.H. Stewart, 57,005; D.E. Stokes, 61,413; M. 
Streete, 51,624; A. Suissa, 58,043; Swissotel, 51,583; Telia Inc., 194,200; Tenet Computer 
Group Inc., 67,474; Thomson Professional Publishing Canada, 1,484,262; Tippet- Richardson 
Limited, 64,544; G. Tisi, 51 ,791 ; Toronto Stamp Inc., 126,922; C.A. Torry, 48,561; Tory Tory 



26 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF THE ATTORNEY GENERAL — Continued 

DesLauriers and Binnington, 99,956; Toshiba of Canada Ltd., 53,634; Total Office Systems 
Ltd., 369,087; R.A. Trachy, 57,421 ; Trousdale and Trousdale, 74,912; TV Ontario, 51 ,041 ; M. 
Tweyman, 66,801; Unique Envelope Inc., 151,864; University of Ottawa, 157,184; University 
of Toronto, 142,694; D.V. Usher, 86,981; A. Vaillancourt, 48,555; J.H. Van Duzer, 44,806; 
G.R. Van Walleghem, 49,410; VOL Consulting, 96,300; Voyageur Airways, 88,374; D.P. 
Wahlberg, 46,777; Walsten Air Service, 322,967; Waterloo Regional Police Force, 69,294; 
Webcom Ltd., 242,418; F. Weinper, 83,074; E. Wiley, 61 ,948; C.G. Woron, 49,770; P.E. Wylie, 
93,002; Xerox Canada Ltd., 276,536; J.C. York, 66,629; C. Ziedins, 56,590; 4 Office 
Automation Ltd., 1,038,290; Accounts under $44,000— 52,146,848. 

Royal Commissions ($3,41 9,1 40): 
Administration ($116,404): 

Assist with- the administration and support of Royal Commissions and Judicial Inquiries. 

Salaries and Wages ($94, 1 87) : 

Attorney General of Ontario, 94,187. 

Employee Benefits ($16,225): 

Payments re: Canada Pension Plan, Group Life Insurance, Unemployment Insurance — 
16,225. 

Other Payments ($5,992): 

Accounts under $44,000—5,992. 

Houlden Records Review ($4,224): 

The expenditures are for storage fees for the documents from the Houlden Inquiry which are 
required to be held in storage for five years. 

Other Payments ($4,224): 

Accounts under $44,000 — 4,224. 

Niagara Regional Police Force ($1 ,053,029): 

To inquire into, report upon, and make recommendations with respect to the operation and 
administration of the Niagara Regional Police Force since its inception in 1971 . 

Salaries and Wages ($173,656): 

Attorney General of Ontario, 173,147; Accounts under $44,000—509. 

Employee Benefits ($13,315): 

Payments re: Canada Pension Plan, Group Life Insurance, Unemployment Insurance— 
13,315. 

Travelling Expenses ($864): 

Accounts under $8,000—864. 

Other Payments ($865,194): 

W.E. Colter, 178,175; Fasken, Campbell, Godfrey, 283,754; Kelly, Affleck, Greene, 
148,262; Metropolitan Toronto Police, 75,863; The Library Service Bureau Inc., 
65,930; Accounts under $44,000—1 1 3,21 0. 

Planning and Development Reform in Ontario ($1 ,530,088): 

The Commission on Planning and Development Reform in Ontario was appointed to inquire 
into and report on the relationship between the public and private interests in land use 
planning in Ontario. 

Salaries and Wages ($391 ,785): 

Attorney General of Ontario, 377,142; Accounts under $44,000—7,297. 



PUBLIC ACCOUNTS, 1992-93 27 

MINISTRY OF THE ATTORNEY GENERAL — Continued 

Temporary Help Services ($7,346): 
Accounts under $44,000—7,346. 

Employee Benefits ($31 ,269): 

Payments re: Canada Pension Plan, Group Life Insurance, Unemployment Insurance — 
31,269. 

Travelling Expenses ($84,528): 

G.E. Penfold, 10,930; J. Sewell, 10,706; Accounts under $8,000—62,892. 

Other Payments ($1 ,022,506): 

D. Crosbie, 108,834; Glyphics Inc., 63,285; Media Buying Services Ltd., 130,933; Ministry 

of Government Services, 45,853; G.E. Penfold, 98,430; J. Sewell, 111,367; T. Vigod, 
97,919; Accounts under $44,000—365,885. 

Systemic Racism in the Ontario Criminal Justice System ($715,395): 

The Commission on Systemic Racism in the Ontario Criminal Justice System was created in 
response to the Stephen Lewis report to inquire into, to report, and to make 
recommendations with respect to systemic racism and the extent of its impact on the 
Ontario criminal justice system. 

Salaries and Wages ($172,275): 

Attorney General of Ontario, 160,899; Accounts under $44,000—320. 

Temporary Help Services ($1 1 ,056): 
Accounts under $44,000—1 1 ,056. 

Employee Benefits ($1 0,571 ): 

Payments re: Canada Pension Plan, Group Life Insurance, Unemployment Insurance — 
10,571. 

Travelling Expenses ($28,046): 

E. Ratushny, 8,184; M.C. Tam, 8,720; Accounts under $8,000—1 1 ,142. 

Other Payments ($504,503): 

M. Gittens, 53,929; Olivetti Systems and Networks Canada Ltd., 128,277; Accounts under 
$44,000—322,297. 

Grants, Subsidies, etc. ($281 ,635,741): 

Contribution to Legal Aid Fund, Law Society of Upper Canada ($263,887,900): 
Legal Aid Fund, Law Society of Upper Canada, 264,097,900. 

Less: Recoveries from Other Ministries ($21 0,000): 
Office Responsible for Women's Issues, 210,000. 

Compensation to Victims of Crime ($14,005,586): 

Sundry Persons in accordance with the Law Enforcement Compensation Act, 14,005,586. 

Native Court Worker Program ($1 ,419,800): 

Ontario Federation of Indian Friendship, 1,273,630, Accounts under $109,000— 146,170. 

Community/Citizen Groups Support, 251 ,500. 

Frontenac Family Referral Service, 1 1 7,1 00. 

Supervised Access Pilot Project, 713,247. 



28 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF THE ATTORNEY GENERAL — Continued 

Account under $109,000—1 ,240,608. 

Less: Recoveries from Other Ministries/ Agencies re: Seconded Common Legal Services and Civil Law 

Office ($39,389,913): 

Agriculture and Food, 842,221; Attorney General, 2,022,816; Colleges and Universities, 119,985 
Community and Social Services, 2,246,552; Consumer and Commercial Relations, 3,321 ,029 
Correctional Services, 703,507; Culture and Communications, 963,412; Education, 975,189 
Energy, 639,842; Environment, 3,690,731; Financial Institutions, 2,686,633; Government 
Services, 1,285,868; Health, 2,365,147; Housing, 2,808,109; Human Resources Secretariat, 
546,026; Management Board, 136,082; Industry, Trade and Technology, 1,027,345; Labour, 
4,087,600; Municipal Affairs, 1,232,154; Ontario Native Affairs Secretariat, 365,991; Natural 
Resources, 1,721,092; Northern Development and Mines, 556,872; Revenue, 1,197,703; 
Solicitor General, 1,004,429; Tourism and Recreation, 444,858; Transportation, 1,763,592; 
Treasury and Economics, 599,847; Accounts under $44,000 — 35,281 . 

Total Other Payments 373,598,393 

Statutory ($3,105,537) 

Minister's Salary ($31,749) 

Hon. M. Boyd February 3, 1993 to March 31 , 1993 4,958 

Hon. H. Hampton April 1, 1992 to February 2, 1993 26,791 

Parliamentary Assistant's Salary ($9,808) 

D. Winninger April 1, 1992 to March 31, 1993 9,808 

The Proceedings Against the Crown Act ($1 ,589,187) 

Bellmore and Moore, 74,000; David McNabb, 83,641; Glenn Tait, 90,229; James H. Gray 54,808; 
Kronvest Limited, 300,000; Louis Joseph Schenck, Schenck Farms and Greenhouses Company 
Limited, 575,000; Sun Life Trust Company, 45,328; 255629 Ontario Limited and W.D. Potato 
Limited, 100,000; Accounts under $44,000—266,181 . 

Payments under the Ministry of Treasury and Economics Act ($816,656) 

Sundry Payments 816,656 

Allowances to Supreme Court Judges ($206,520) 
Allowances under $44,000—206,520. 

Allowances to District Court Judges ($451 ,617) 

Allowances under $44,000 — 451 ,61 7. 



PUBLIC ACCOUNTS, 1992-93 29 

MINISTRY OF THE ATTORNEY GENERAL — Concluded 

Summary of Expenditure 

Voted 

Salaries and Wages 311 ,847,036 

Employee Benefits 57,236,269 

Travelling Expenses 5,966,036 

Other Payments 373,598,393 

748,647,734 
Statutory 3,105,537 

Total Expenditure, Ministry of the Attorney General $751 ,753,271 



._ 



PUBLIC ACCOUNTS, 1992-93 31 

CABINET OFFICE 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($6,31 1 ,828) 

Temporaty Help Services ($144,894): 

Management Board, 1 15,496; Accounts under $44,000—29,398. 

Payments to Other Ministries ($246,443): 

Attorney General, 103,760; Community and Social Services, 74,472; Accounts under $44,000 — 
68,211. 

Less: Recoveries from Other Ministries ($548,402): 

Government Services, 63,232; Industry, Trade and Technology, 106,677; Management Board, 
108,508; Solicitor General, 67,250; Accounts under $44,000—202,735. 

Employee Benefits ($1,063,108) 

Payments for: Canada Pension Plan, 86,061; Employer Health Tax, 128,789; Public Service Pension 
Fund, 446,387; Unfunded Liability-Public Service Pension Fund, 120,613; Unemployment 
Insurance, 1 67,892; Accounts under $44,000—1 1 1 ,281 . 

Other Benefits: Accounts under $44,000—26,494. 

Workers' Compensation Board, 47. 

Payments to Other Ministries ($76,731): 
Accounts under $44,000—76,731 . 

Less: Recoveries from Other Ministries ($101 ,187): 
Accounts under $44,000—1 01 ,1 87. 

Travelling Expenses ($75,481) 

D. Agnew, 952; P. Barnes, 4,233; M. Mendelson, 871 ; Accounts under $8,000—69,425. 

Other Payments ($2,971 ,331 ) 

Materials, Supplies, etc. ($2,971,331): 

G.B. Catering Ltd., 52,497; Get Info Computer Systems Inc., 236,182; Insight Canada Research, 
85,546; Johnstone/ Adams Graphics Ltd., 53,183; Ministries: Agriculture and Food, 81,032; 
Government Services, 652,279; Labour, 80,686; Transportation, 102,630; Treasury and 
Economics, 44,125; Office of the Premier, 66,873; Xerox Canada Ltd., 96,882; Accounts under 
$44,000—1,477,843. 

Less: Recoveries from Other Ministries ($58,427): 
Accounts under $44,000—58,427. 

Total Other Payments 2,971 ,331 



32 PUBLIC ACCOUNTS, 1992-93 

CABINET OFFICE — Concluded 

Summary of Expenditure 

Voted 

Salaries and Wages 6,31 1 ,828 

Employee Benefits 1 ,063,108 

Travelling Expenses 75,481 

Other Payments 2,971 ,331 

Total Expenditure, Cabinet Office $10,421,748 



PUBLIC ACCOUNTS, 1992-93 33 

OFFICE OF THE CHIEF ELECTION OFFICER 

Warren R. Bailie, Chief Election Officer 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($851 ,154) 

Employee Benefits ($128,520) 

Payments for: Accounts under $44,000—1 26,628. 

Other Benefits: Accounts under $44,000—1 ,880. 

I Workers' Compensation Board, 12. 

Statutory The Election Act ($2,461 ,067) 

Temporary Help Services ($576,424) 

Ministry of Treasury and Economics, 287,893; Accounts under $44,000—288,531 . 

Travelling Expenses ($17,641) 

Accounts under $8,000 — 1 7,641 . 

Other Payments ($1 ,526,883) 

Materials, Supplies, etc. ($1 ,526,883): 

Barnes Security Services (1987) Ltd., 70,069; Inter City Paper, 79,105; Ministry of Government 
Services, 1 ,038,051 ; Accounts under $44,000—339,658. 

Electoral District Payments ($340,119) 

Brant-Haldimand, 17,067; Cambridge, 543; Cornwall, 791; Don Mills, 156,802; Dovercourt, 184; 
Dufferin-Peel, 343; Durham East, 85; Durham- York, 209; Eglinton, 667; Elgin, 525; Etobicoke- 
Humber, 194; Etobicoke-Rexdale, 362; Kitchener-Wilmot, 325; Lawrence, 180; London South, 
526; Niagara Falls, 85; Norfolk, 480; Oriole, 176; Ottawa South, 731; Peterborough, 85; Prince 
Edward-Lennox-South Hastings, 541; St. George-St. David, 158,049; Scarborough North, 177; 
Simcoe East, 294; Simcoe West, 554; Timiskaming, 497; Victoria-Haliburton, 454; Wentworth 
North, 433; York North, 85; York South, 186. 

Less: Recoveries from Electoral District Payments ($1 ,51 1): 

Brampton South, 10; Bruce, 5; Nepean, 660; Riverdale, 764; St. Catharines-Brock, 67; Simcoe 
Centre, 5. 

Summary of Expenditure 

Voted 

Salaries and Wages 851 ,1 54 

Employee Benefits 1 28,520 

979,674 

I Statutory 2,461,067 

1 



Total Expenditure, Office of the Chief Election Officer $3,440,741 



PUBLIC ACCOUNTS, 1992-93 35 

MINISTRY OF CITIZENSHIP 

Hon. Elaine Ziemba, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($26,048,988) 

Temporary Help Services ($404,214): 

Management Board, 132,845; Word Plus, 61 ,841 ; Accounts under $44,000—209,528. 

Payments to Other Ministries/ Agencies ($1 ,213,256): 

Attorney General, 108,404; Consumer and Commercial Relations, 67,754; Culture and 
Communications, 433,828; Intergovernmental Affairs, 112,055; Labour, 70,229; Office for 
Seniors' Issues, 56,227; Skills Development, 109,304; Treasury and Economics, 81,163; 
Accounts under $44,000—1 74,292. 

Less: Recoveries from Other Ministries ($300,129): 

Management Board, 156,572; Transportation, 59,975; Accounts under $44,000—83,582. 

Employee Benefits ($3,955,010) 

Payments for: Canada Pension Plan, 377,790; Group Life Insurance, 41,027; Long Term Income 
Protection, 223,044; Employer Health Tax, 504,707; Supplementary Health and Hospital Plan, 
154,100; Dental Plan, 143,666; Public Service Pension Fund, 916,172; Unfunded Liability-Public 
Service Pension Fund, 538,648; Unemployment Insurance, 699,820. 

Other Benefits: Maternity Leave Allowances, 85,197; Attendance Gratuities, 7,699; Severance Pay, 
78,695; Death Benefits, 6,156. 

Workers' Compensation Board, 19,961 . 

Payments to Other Ministries ($1 96,563) : 

Culture and Communications, 62,958; Accounts under $44,000—133,605. 

Less: Recoveries from Other Ministries/ Agencies ($38,235): 
Accounts under $44,000—38,235. 

Travelling Expenses ($1,263,100) 

Hon. Elaine Ziemba, 5,102; J. Carter, 1,559; G. Malkowski, 2,994; N. Alboim, 441; S.K. Lai, 4,048; E. 
Barker, 10,724; L. Bava, 8,881; L Britt, 10,404; W.J. Burns, 10,052; N. Chahal, 8,315; G.O. 
Chaput, 15,912; K. Delgaty, 20,354; D.A. D'Ignazio, 12,975; M. Dokis, 9,899; A. Farraway, 9,546; 
S. Gill, 13,451 ; M.C. Joakim, 15,019; K. Kevany, 8,397; A. S. Koushik, 1 1 ,398; V. Lakhani, 17,093; 
J. Lavell, 27,936; J.Y. Leduc, 13,400; R. Miles, 35,036; C. Paquette, 11,630; P. Pharand, 12,408; 
J.D. Polley, 12,055; N. Recollet, 9,788; L. Renaud-Fisher, 8,895; P. Sabourin, 20,098; F. Serpell, 
10,724; A. Stewart, 11,618; J. St-Onge, 14,324; D. Welch, 12,445; S. Yacoub, 9,214; Accounts 
under $8,000-— 856,965. 

Other Payments ($35,758,757) 

Materials, Supplies, etc. ($8,655,967): 

Allied Translation Experts, 115,206; Bell Canada, 164,985; Berlitz Translation Services, 104,671; 
Bruce Levey Reporting Services, 54,375; Compugen Systems Ltd., 85,407; Cornish Roland, 



36 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF CITIZENSHIP — Continued 

45,898; Forevergreen Television and Film Productions Inc., 50,000; G.B. Catering Limited, 
92,912; Infoplace Distribution Centre, 75,920; International Reporting Inc., 82,717; Jeffrey 
Stolberg Design, 45,896; Julie Mason, 46,350; Knoll North America Corp., 266,023; Kathy 
Laird, 51 ,014; Lotus CSG (Canada) Ltd., 55,023; Ministries: Attorney General, 45,728; Culture 
and Communications, 561,872; Government Services, 484,346; Management Board, 79,135; 
Patrick Office Inc., 51,037; Sierra Corporate Products Inc., 94,125; Tenet Computer Group 
Inc., 332,082; Toshiba of Canada Ltd., 64,801 ; Victory Verbatim Reporting, 46,763; Accounts 
under $44,000—5,559,681 . 

Less: Recoveries from Other Ministries/ Agencies ($1 ,080,665): 

Citizenship, 619,656; Management Board, 195,201; Office Responsible for Women's Issues, 
223,718; Accounts under $44,000—42,090. 

Grants, Subsidies, etc. ($31 ,096,695): 

Alderville First Nation, 114,515; Anishinabe Communities Economic Development Commission, 
495,000; Barbra Schlifer Commemorative Clinic, 254,758; Bearskin Lake Economic 
Development Corp., 122,500; Big Trout Lake First Nation, 367,082: Brotherhood Pontion 
Toronto-Panaglia Soumela, 113,082; Brunswick House First Nation, 191,953; Caribbean 
Cultural Committee, 130,000; Centre for Spanish Speaking Peoples, 189,780; Chinese 
Information and Community Services, 216,492; Chippewas of Nawash First Nation, 314,483; 
Chippewas of Thames First Nation, 146,209; Costi-lias Immigrant Services, 184,420; Curve 
Lake First Nation, 368,916; Dalles First Nation Council, 227,591; Delaware Nation Council, 
111,055; Folk Arts Council St. Catharines Multicultural Centre, 126,269; Fort Albany First 
Nation, 413,107; Human Services of Scarborough, 412,366; Immigrant and Visible Minority 
Women Against Abuse, 197,610; Information Niagara, 139,189; Kingston and District 
Immigration Services, 131,538; Kitchener-Waterloo Multicultural Centre, 152,270; Latin 
American Community Centre, 121,766; London Cultural Interpretation Services, 166,081; 
Malton Neighbourhood Services, 142,106; Michipicoten First Nation, 248,402; Mississaugas of 
Scugog Island First Nation, 148,000; Mohawks of the Bay of Quinte, 111,832; Multicultural 
Association of Northwest Ontario, 144,451 ; Multicultural Assistance Services of Peel, 229,625; 
Munsee-Delaware Nation, 164,500; New Post First Nation, 308,362; Nishnawbe-Aski Nation, 
295,234; Ojibways of Sucker Creek, 159,101; Ontario Council of Agencies Serving 
Immigrants, 189,000; Ontario Federation of Indian Friendship, 3,718,619; Ontario Metis and 
Aboriginal Association, 123,037; Ontario Native Women's Association Centre, 125,264; 
Onyota'A:Ka, 225,390; City of Ottawa, 232,500; Ottawa-Carleton Immigrant Services 
Organization, 305,483; Polish Alliance of Canada Inc. Branch #2, 110,412; Polish Immigrant 
and Community Services, 263,500; Portugese Social Service Centre of Toronto, 128,945; Pwi- 
Di-Goo-Zing Nee-Yaa-Shing Chief's Advisory Services, 122,915; Rexdale Women's Centre, 
201 ,981 ; Serbian Heritage Academy of Canada, 183,238; Sheguiandah First Nation, 256,796; 
Sheshegwaning First Nation, 159,520; Six Nations of the Grand River, 240,950; Skills for 
Change, 210,123; Social Planning Council of Peel, 140,000; St. Stephen's Community House, 
144,430; Stanjikoming First Nation, 158,022; Sudbury Multicultural/Folk Arts Association, 
163,019; Thunder Bay Multicultural Association, 233,985; Unemployed Help Centre of 
Windsor, 220,278; Wapekeka First Nation, 183,749; Working Skills Centre of Ontario, 
143,090; Working Women Community Centre, 134,643; Accounts under $109,000— 
15,418,161. 

Less: Recoveries from Other Ministries/ Agencies ($2,913,240): 

Citizenship, 1,250,000; Community and Social Services, 350,000; Management Board, 313,441; 
Office Responsible for Womens' Issues, 999,799. 

Total Other Payments 35,758,757 



PUBLIC ACCOUNTS, 1992-93 37 

MINISTRY OF CITIZENSHIP — Concluded 

Statutory ($51 ,365) 

Minister's Salary ($31,749) 

Hon. E. Ziemba April 1 ,1992 to March 31 , 1993 31 ,749 

Parliamentary Assistant's Salary ($19,616) 

J. Carter April 1 , 1992 to March 31 , 1993 9,808 

D. Fletcher February 24, 1993 to March 31 ,1993 967 

G. Malkowski April 1 , 1992 to February 23, 1993 8,841 

Summary of Expenditure 

Voted 

Salaries and Wages 26,048,988 

Employee Benefits 3,955,010 

Travelling Expenses 1 ,263,100 

Other Payments 35,758,757 

67,025,855 
Statutory 51 ,365 

Total Expenditure, Ministry of Citizenship $67,077,220 



PUBLIC ACCOUNTS, 1 992-93 39 



MINISTRY OF COLLEGES AND UNIVERSITIES 

Hon. Dave Cooke, Minister 

Hon. Shelley Wark-Martyn, Minister 

Hon. Richard Allen, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($14,331 ,257) 

Temporary Help Services ($440,881 ) : 

Management Board, 103,388; Manpower Temporary Services, 238,556; Accounts under 
$44,000—98,937. 

Payments to Other Ministries ($103,515): 

Citizenship, 66,290; Accounts under $44,000— 37,225. 

Employee Benefits ($2,591 ,692) 

Payments for: Canada Pension Plan, 198,681; Group Life Insurance, 31,687; Long Term Income 
Protection, 120,366; Employer Health Tax, 276,195; Supplementary Health and Hospital Plan, 
106,650; Dental Plan, 101,692; Public Service Pension Fund, 703,388; Unfunded Liability— Public 
Service Pension Fund, 358,898; Unemployment Insurance, 396,521 ; Accounts under $44,000 — 
3,720. 

Other Benefits: Maternity Leave Allowances, 57,160; Attendance Gratuities, 56,986; Severence Pay, 
65,500. 

Workers' Compensation Board, 41 ,416. 

Payments to Other Ministries ($72,832): 
Accounts under $44,000—72,832. 

Travelling Expenses ($293,324) 

W. Lessard, 420; B.J. Shapiro, 8,788; R. Jackson, 15,931; R. Johnston, 12,429; J. Kusznier, 9,670; 
B.J. Mackay, 1 1 ,106; Accounts under $8,000—234,980. 

Other Payments ($3,378,317,940) 

Materials, Supplies, etc. ($7,591 ,455): 

Allan Crawford Associates Ltd., 45,658; Business Data Services Ltd., 182,370; City of Thunder 
Bay, 415,41 1 ; Durham College of Applied Arts and Technology, 88,076; Dyane Adam, 46,123; 
Ernst and Young, 48,000; George Brown College, 62,732; Georgian College of Applied Arts 
and Technology, 51 ,301 ; Hewlett Packard (Canada) Ltd., 256,388; Hitachi Credit Canada Inc., 
70,872; Humber College of Applied Arts and Technology, 138,745; IBM Canada Ltd., 
1,596,916; Media Buying Services, 92,042; Multibest Industrial and Manufacturing Inc., 
54,155; Ontario Institute for Studies in Education, 63,524; Pitney Bowes, 57,907; Pixel 
Productions, 85,000; Quebecor Printing, 89,642; RMRS Systems Ltd., 285,000; Seneca 
College of Applied Arts and Technology, 62,579; University of Toronto, 71,828; Webcom Ltd., 
1 23,729; York University, 1 1 8,253; Accounts under $44,000—2,650,304. 



40 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COLLEGES AND UNIVERSITIES — Continued 

Payments to Other Ministries ($834,900): 

Attorney General, 129,829; Government Services, 638,809; Accounts under $44,000— 
66,262. 

Grants, Subsidies, etc. ($3,370,726,485): 
Named Grants ($221 ,366): 

Council of Ministers of Education Canada, 221 ,366. 

Miscellaneous Grants ($47,500): 

Accounts under $109,000 — 47,500. 

Association des universites partiellement ou entierement de langue frangaise, 30,000. 

Centres for Economic Development ($577,000): 

Canadore College, 125,000; Centennial College, 125,000; Confederation College, 125,000; 
St. Lawrence College, 125,000; Accounts under $109,000—77,000. 

Centre for International Business- York University, 600,000. 

Centre for International Studies-University of Toronto, 608,800. 

Four Motors Initiatives, 390,000. 

University Research Incentive Fund ($8,552,1 12): 

Carleton University, 119,720; Lakehead University, 186,013; Laurentian University, 135,144; 
McMaster University, 902,820; Queen's University, 917,019; Ryerson Polytechnical 
Institute, 165,700; Trent University, 40,099; University of Guelph, 477,710; University of 
Ottawa, 582,446; University of Toronto, 2,952,803; University of Waterloo, 1,251,715; 
University of Western Ontario, 474,347; University of Windsor, 291 ,440; York University, 
55,136. 

Less: Recoveries from Other Ministries ($5,552,1 12): 

Industry, Trade and Technology, 5,135,247; Office Responsible for Women's Issues, 416,865. 

Experience '92 Program, 276,188. 

Less: Recoveries from Other Ministries ($276,188): 
Management Board, 276,188. 

Grants for Universities and Related Organizations Operating Costs ($2,009,132,675): 

Algoma University College, 3,951,513; Brock University, 45,479,723; COU Holding 
Association Inc., 1,180,042; Canadian Institute for Advanced Research, 1,250,000; 
Carleton University, 101,155,582; College de Hearst, 2,152,235; Dominicain College, 
270,633; Lakehead University, 37,490,145; Laurentian University, 51,233,676; McMaster 
University, 126,718,331; Nipissing University College, 8,639,623; Ontario College of Art, 
11,024,028; Ontario Institute for Studies in Education, 25,694,550; Ontario Municipal 
Employees Retirement Board, 1,183,809; Quebec Government, 500,684; Queen's 
University, 137,377,685; Ryerson Polytechnical Institute, 76,174,584; TV Ontario, 
1,107,454; Trent University, 27,057,016; University of Guelph, 114,515,442; University of 
Ottawa, 173,838,493; University of Toronto, 409,285,036; University of Waterloo, 
143,764,742; University of Western Ontario, 187,429,590; University of Windsor, 
76,107,347; Wilfrid Laurier University, 41,668,919; York University, 203,054,725; 
Accounts under $109,000— 69,667. 

Less: Recoveries from Other Ministries ($242,599): 
Office Responsible for Women's Issues, 242,599. 



PUBLIC ACCOUNTS, 1992-93 41 

MINISTRY OF COLLEGES AND UNIVERSITIES — Continued 

Grants to Universities and Related Organizations to Compensate for Municipal Taxation 
($16,889,175): 

Algoma University College, 7,500; Brock University, 457,725; Carleton University, 1,122,075; 
College de Hearst, 600; Dominicain College, 3,750; Lakehead University, 352,875; 
Laurentian University, 463,950; McMaster University, 1,012,650; Nipissing University 
College, 22,275; Ontario College of Art, 103,275; Ontario Institute for Studies in 
Education, 67,275; Queen's University, 994,200; Ryerson Polytechnical Institute, 
700,500; Trent University, 294,750; University of Guelph, 963,600; University of Ottawa, 
1 ,194,150; University of Toronto, 2,904,075; University of Waterloo, 1 ,385,850; University 
of Western Ontario, 1 ,678,425; University of Windsor, 805,725; Wilfrid Laurier University, 
443,475; York University, 1 ,910,475. 

Grants to Universities and Related Organizations for Capital Projects ($83,967,000): 

Algoma University College, 399,016; Brock University, 3,287,300; Carleton University, 
7,980,650; College de Hearst, 135,400; Lakehead University, 1,491,402; Laurentian 
University, 789,300; McMaster University, 7,578,489; Nipissing University College, 
250,358; Ontario College of Art, 163,100; Queen's University, 8,050,151; Ryerson 
Polytechnical Institute, 3,172,460; Trent University, 1,207,754; University of Guelph, 
3,734,960; University of Ottawa, 6,318,335; University of Toronto, 9,798,427; University of 
Waterloo, 1,934,628; University of Western Ontario, 6,882,503; University of Windsor, 
1 ,861 ,797; Wilfrid Laurier University, 3,688,136; York University, 15,242,834. 

Grants to Colleges of Applied Arts and Technology and Other Organizations for Operating Costs 

($868,393,800): 

Algonquin College, 69,717,732; Cambrian College, 34,155,748; Canadian Hearing Society, 
191,371; Canadore College, 21,466,419; Centennial College, 45,709,827; Conestoga 
College, 29,088,379; Confederation College, 31,105,977; Durham College, 21,315,652; 
Fanshawe College, 48,984,807; George Brown College, 66,939,866; Georgian College, 
32,866,608; Humber College, 61,227,374; La Cite Collegiale, 33,469,254; Lambton 
College, 14,210,284; Loyalist College, 18,720,505; Mohawk College, 55,535,850; Niagara 
College, 25,668,005; Northern College, 17,822,940; Sault College, 20,276,127; Seneca 
College, 70,132,417; Sheridan College, 52,184,678; Sir Sandford Fleming College, 
29,983,400; St. Clair College, 31,276,754; St. Lawrence College, 36,335,153; TV Ontario, 
416,570; Accounts under $109,000— 33,625. 

Less: Recoveries from Other Ministries ($441 ,522): 

Education, 70,000; Energy, 120,000; Office Responsible for Women's Issues, 251,522. 

Grants to Colleges of Applied Arts and Technology to Compensate for Municipal Taxation 

($8,114,550): 

Algonquin College, 596,100; Cambrian College, 304,875; Canadore College, 206,925; 
Centennial College, 476,625; Conestoga College, 266,250; Confederation College, 
21 1 ,425; Durham College, 237,075; Fanshawe College, 51 1 ,275; George Brown College, 
524,550; Georgian College, 332,400; Humber College, 738,000; Lambton College, 
169,650; Loyalist College, 209,325; Mohawk College, 437,400; Niagara College, 294,450; 
Northern College, 120,150; Sault College, 185,625; Seneca College, 682,575; Sheridan 
College, 596,025; Sir Sandford Fleming College, 335,325; St. Clair College, 344,700; St. 
Lawrence College, 333,825. 

Native Organizations ($700,000): 

Accounts under $109,000—700,000. 

Grants to Colleges of Applied Arts and Technology for Capital Projects ($49,409,000): 

Algonquin College, 10,533,582; Cambrian College, 468,500; Canadore College, 1,570,200; 
Centennial College, 711,800; Conestoga College, 873,947; Confederation College, 
677,903; Durham College, 12,214,200; Fanshawe College, 796,700; George Brown 
College, 3,552,400; Georgian College, 509,700; Humber College, 1,376,800; La Cite 



42 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COLLEGES AND UNIVERSITIES — Concluded 

Collegiale, 973,706; Lambton College, 1,995,300; Loyalist College, 960,047; Mohawk 
College, 5,081,600; Niagara College, 434,800; Northern College, 973,822; Sault College, 
1,271,156; Seneca College, 1,175,200; Sheridan College, 747,300; Sir Sandford Fleming 
College, 730,143; St. Clair College, 681 ,100; St. Lawrence College, 1 ,099,094. 

Student Support ($328,645,619): 

Ontario Graduate Scholarship, 13,900,408; Ontario/Quebec Exchange Fellowship, 88,000; 
Ontario Student Assistance Program, 31 3,079,949; Accounts under $1 09,000 — 41 ,000. 

Second Language Programs ($1 ,536,262): 
Accounts under $109,000—1 ,536,262. 

Total Other Payments 3,378,317,940 

Statutory ($8,841) 

Minister's Salary ($Nil) 

Hon. D. Cooke February 3, 1993 to March 31 , 1993 Nil 

Hon. S. Wark-Martyn February 3, 1993 to March 31 , 1993 Nil 

Hon. R. Allen April 1, 1992to February 2, 1993 Nil 

Parliamentary Assistant's Salary ($8,841) 

K. Sutherland September 23, 1992 to February 23, 1993 4,155 

M. Farnan February 3, 1993 to March 31 , 1993 Nil 

T.Martin February 3, 1993 to March 31, 1993 Nil 

G. Malkowski February 24, 1993 to March 31 , 1993 Nil 

G. Wilson February 24, 1993 to March 31 , 1993 Nil 

W. Lessard April 1 , 1992 to September 22, 1992 4,686 



Summary of Expenditure 

Voted 

Salaries and Wages 14,331 ,257 

Employee Benefits 2,591 ,692 

Travelling Expenses 293,324 

Other Payments 3,378,317,940 

3,395,534,213 
Statutory 8,841 

Total Expenditure, Ministry of Colleges and Universities $3,395,543,054 



» 



PUBLIC ACCOUNTS, 1 992-93 43 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES 

Hon. Tony Silipo, Minister 
Hon. Marion Boyd, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($438,680,043) 

Temporary Help Services ($1 ,846,029): 

Bilingual Plus Inc., 46,114; DGS Personnel, 93,784; Linda Kaye and Associates Inc., 70,236; 
Management Board, 532,763; Manpower Temporary Services, 95,878; Ministry of 
Government Services, 85,606; Tempting Personnel Inc., 65,089; Today's Temporary, 45.743; 
Toronto Hospital Postgraduate Payroll Association, 241,184; Accounts under 44,000 — 
569,632. 

Less: Recoveries from Other Ministries ($387,052) : 
Management Board, 387,052. 

Employee Benefits ($86,024,350) 

Payments for: Canada Pension Plan, 7,034,286; Group Life Insurance, 895,647; Long Term Income 
Protection, 4,788,983; Employer Health Tax, 8,829,925; Supplementary Health and Hospital Plan, 
4,080,844; Dental Plan, 3,453,511; Public Service Pension Fund, 20,559,061; Unfunded Liability- 
Public Service Pension Fund, 11,754,085; Unemployment Insurance, 14,197,168; Accounts under 
$44,000—36,726. 

Other Benefits: Maternity Leave Allowances, 1,746,545; Attendance Gratuities, 269,783; Severance 
Pay, 2,613,019; Death Benefits, 36,133. 

Workers' Compensation Board, 5,840,892. 

Payments to Other Ministries ($42,577): 
Accounts under $44,000—42,577. 

Less: Recoveries from Other Ministries ($154,835): 
Accounts under $44,000— 154,835. 

Travelling Expenses ($6,734,192) 

Hon. T. Silipo, 351; Hon. M. Boyd, 8,775; R. Proctor, 146; C.E. Pascal, 1,822; M. Alyea, 8,765; D. Bale, 
11,351; M. Batrie, 14,400; D. Beare, 9,578; M. Becotte, 10,127; L.L. Bertolini, 16,233; S. Bihun, 
11,911; S. Braun, 11,908; G.M. Briand, 8,322; C. Brouillard, 10,927; C. Buchanan, 14,153; P. 
Christensen, 15,131; LE. Coffin, 11,241; S.M. Cooke, 8,267; L.J. Cote, 11,702; P. Dickman, 
9,690; F.A. Dominelli, 9,602; G.B. Drake, 15,919; C.J. Draper, 10,231; D.K. Durkot, 10,058; B.M. 
Elias, 8,499; F.A. Esmaiiji, 8,849; R. Fairbridge, 11,251; M.J. Farkas, 27,036; D.W. Ferenc, 8,364; 
J.K. Finlay, 10,017; J.J. Fitzpatrick, 8,964; L. Francis, 19,871 ; E.G. Franks, 8,919; E. Fraser, 8,438; 
J.F. Fraser, 18,133; T. Frawley, 10,559; M. Gallow, 10,021; D.R. Gamble, 12,346; E. Goss, 
22,591; J. Grigg, 8,123; D.J. Hamelin, 8,786; J.M. Hamilton, 13,759; J. Harmer, 9,001; D.M. 
Hayman, 35,446; Rev. R.G. Hebert, 13,413; J. Hewitt, 12,736; D.A. Hopkins, 10,265; S.B. Ibbott, 
9,464; G.S. Jackson, 11,832; B.L. Johnson, 8,491; P. Jones, 9,048; D.E. Jorgensen, 11,599; J.E. 
Kelloway-Tarrant, 9,878; S. Keshava, 9,729; L.M. Keys, 8,049; C.J. King, 9,371; S.M. Kosowick, 
10,700; M.D. Lacroix, 21,147; D.J. Lafranier, 19,246; N.J. Lafreniere-Davis 9,618; P. Lalonde, 
13,599; J.H. Latimer, 10,321; CD. Lees, 11,871; S.D. Lesauvage, 10,653; N. Lindenhoff, 8,535; 



44 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

B.G. Lod, 8,532; J. Loft, 21 ,465; D.B. Low, 9,337; R. Low, 8,279; D. Lozier, 9,621 ; J.K. MacDonald, 
15,438; K. MacDougall, 8,710; B.G. MacKinnon, 9,869; M.J. MacMillan, 8,345; G.T. Markham, 
11,126; G.F. Marks, 17,434; T. Marston, 14,809; G. McCombs, 10,519; F. McGoey, 8,236; LW. 
McGuey, 8,951; M.A. McMillan, 9,761; M. Meadows, 13,327; C.E. Morris, 9,685; L. Murray, 
13,046; K.A. Nash, 8,760; S.H. Newroth, 17,586; P. Noble, 8,456; R.A. Nye, 17,756; S.E. O'Brien, 
8,459; C.A. O'Connor, 12,644; K. Oper, 12,681 ; J. Packer, 17,526; R. Palmer, 15,819; B.J. Parker, 
a,219; P. A. Patterson, 8,375; M. Peters, 26,424; D. Petiquan, 10,533; A.K. Prasuhn, 9,863; J.H. 
Pride, 15,820; D.I. Pringle, 13,177; J.L Quequish, 14,591; J.F. Rabeau, 34,647; L.A. Richie, 
25,811; R.A. Rivard, 15,675; E.S. Robb, 10,635; C. Robinet, 11,472; M. Romano, 13,485; E. Roy, 
9,415; L Rycaj-Guillemette, 8,003; D. Salter, 14,710; G.W. Sartain, 9,637; M.R. Seymour, 12,843; 
A. Sikkema, 9,835; I. Singh, 8,763; M. Snowden, 15,052; P.G. Steckenreiter, 12,628; M. 
Thompson, 9,328; N. Toye, 9,010; M. Tremblay, 15,199; W.M. Turner, 8,860; D.G. Ure, 11,211; J. 
Van Vliet, 13,610; B. Vermette, 12,348; K.A. Wakeford, 8,848; R.H. Watts, 13,971; W.T. Waugh, 
8,834; R.A. Wells, 19,751; T.W. White, 48,299; R.A. Williams, 8,634; D.W. Yanni, 8,462; K. Zehr, 
16,046; D. Zuccato, 14,094; Accounts under $8,000—5,102,749. 

Other Payments ($8,881 ,824,663) 

Materials, Supplies, etc. ($93,686,611): 

Abbott Laboratories Ltd., 176,533; ABS System Consultants Ltd., 82,080; ABT Associates of 
Canada, 71,887; Achieve Group Inc., 131,712; Adult Occupational Centre, 123,557; Dr. John 
S.W. Aldis, 61,501; Allseating Corporation, 432,298; Antares Electronics Inc., 91,381; Antrim 
Mechanical, 80,700; ASK Computer Systems (Canada) Ltd., 189,405; Ault Foods Limited, 
619,823; 

Bassett Laudi Partners, 107,851; BDO Dunwoody Ward Mallette, 58,500; Catherine M. Beamish, 
44,760; Beatrice Foods Inc., 331,807; Bell Canada, 3,063,249; Belmont Meat Products Ltd., 
44,256; Dr. J. Blachford, 68,036; Rick Boersma, 45,973; Bull HN Information Systems Ltd., 
214,846; Burgess Wholesale Ltd., 142,579; Burlodge Canada Ltd., 58,920; Edward W. 
Burrow, 76,870; 

Cambridge Towel Corporation, 83,159; Canada Post Corporation, 1,496,829; Canebsco 
Subscription Services, 74,1 12; Dr. R.A. Carson, 76,206; Canadian Corps of Commissionaires, 
599,029; Canadian Tech Air Systems, 44,684; Canadian Tire Corp. Ltd., 81,797; Canadian 
Wood Design, 63,182; Centra Gas Ontario Inc., 626,706; Centre for Research and Education 
in Human Services, 97,873; CGI Information Systems and Management Consultants Inc., 
119,866; Clive Chamberlain, 220,162; Thomas C. Cheetham, 66,460; Chef Foods, 55,761; 
Children's Hospital of Eastern Ontario, 51,977; Judith A. Colbert, 116,947; Cole Business 
Furniture, 198,485; Commercial and Industrial Moving Services Inc., 306,894; Compugen 
Systems Ltd., 127,584; Computerland, 154,892; Consumers Gas Company, 634,306; Country 
Produce, 65,591 ; Crown Tek Business Centres Inc., 70,646; 

Dale Intermediaries Ltd., 210,071; Tod Daley, 46,077; Datafile, 197,921; Davis and Henderson 
Intercheques, 1 1 1 ,061 ; Demax Software, 91 ,053; Derry Foods Limited, 51 ,375; Designable 
Environment, 499,574; Digital Equipment of Canada Ltd., 1 ,933,279; Diversey Wyandotte Inc., 
74,388; R.A. Doran Clothing Stores Ltd., 168,857; Drug Trading Company Ltd., 340,498; 

Bruce Edmeades Sales Ltd., 66,834; Elgin Parkes Wholesale Ltd., 57,198; Ernst and Young 
Management Consultants, 96,888; Esso Petroleum Canada, 108,977; Etobicoke Hydro, 
113,787; 

Finlay Greenwood Inc., 69,846; Finspan Construction Ltd., 66,866; J and D Flanagan Sales, 
95,277; Ford Motor Co. of Canada Ltd., 86,270; 

G.B. Catering Limited, 120,462; General Motors of Canada Ltd., 65,922; Georgian College of 
Applied Arts and Technology, 82,955; Grand and Toy Ltd., 177,581; Gravenhurst Pharmacy 
Ltd., 46,375; Group Four Furniture Inc., 69,433; 



PUBLIC ACCOUNTS, 1992-93 45 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

S. Haennel, 137,957; Hamilton Computer Sales/Rentals, 544,712; Hammerson Properties Inc., 
239,448; Hansdon Estates Inc., 58,813; J.V. Harrison, 47,718; Healthvision Corporation, 
76,014; Hickeson- Langs Supply Co., 1,158,634; Hidden Lane Development Corp., 70,814; 
Hospital Food Services-Ontario Inc., 305,174; H S Genesis Technologies Inc., 247,213; 
Hydro- Electric Commission of London, 134,528; 

Ideal Food Service Equipment, 63,597; Ikor Integrated Facilities Inc., 72,532; Infolink Consultants 
Inc., 45,818; International Social Services, 52,785; Intertan Canada Ltd., 118,094; Daphne A. 
Intrator,71,807; 

Jafmar Travel Inc., 64,386; Jangles Productions, 145,476; J and D Systems Inc., 82,734; Johnston 
Smith Fromkin McCulloch Management Consultants, 62,977; 

Knoll North America Corp., 2,797,643; Kodak Canada Inc., 201 ,678; W.S. Kubiski and Associates 
Ltd., 80,981; 

Lancaster Datamark Inc., 125,975; Lue Lefebvre, 47,608; Dr. J.R. Leitch, 63,866; Upson's Stores 
Ltd., 59,899; Listowel Clinic, 46,312; Llewellyn Security, 61,384; London Hospital Linen 
Service, 487,989; Lutheran Community Care Centre, 80,777; 

RJR MacDonald Inc., 76,613; Manufacturer Finance Programs Ltd., 3,079,150; Maple Leaf Food 
Inc., 649,528; Marmer Penner Inc., 248,790; D. Marvin, 71,598; Stephen Mason, 76,730; 
McKeen Brothers Motors, 61,293; W.R. McRae Company Ltd., 72,002; MDS Mohawk Data 
Sciences Canada Ltd., 575,972; Mead Johnson Canada, 66,420; Meatland Noack and 
Hanmer Ltd., 152,456; Media Buying Services Ltd., 45,020; Metropolitan Toronto Police, 
82,657; Microage Computer Centres, 49,030; Microcomputer Science Centre Inc., 73,1 13; Mid 
Ontario Disposal, 100,933; Milner Graphics, 218,670; Ministries: Attorney General, 2,243,406; 
Correctional Services, 194,814; Government Services, 13,321,956; Health, 9,530,242; 
Labour, 90,752; Transportation, 73,671; Minitel, 51,013; Model Uniform Rental Service Ltd., 
190,124; Morgan/Scott Group, 108,089; Motorola Information Systems, 661,827; Multicolor 
Printing Ltd., 57,991 ; Ronald A. Murdock, 45,722; Muskoka Centre Resocialization, 81 ,525; 

National Bank Leasing, 54,020; NEC Canada Inc., 57,400; Norstan Canada Inc., 47,393; Northern 
Telephone Ltd., 146,713; NRB Inc., 100,969; 

Oakville Hydro Electric Commission, 139,266; O.E. London Inc., 104,868; Ontario Association of 
Interval and Transition Houses, 68,425; Ontario Council of Agencies Serving Immigrants, 
46,600; Ontario Development Corporation, 55,658; Ontario Hydro, 1,325,035; City of Orillia, 
188,030; Orillia Water Light and Power Commission, 431 ,289; 

Pearson Bus Sales Ltd., 83,793; Peat Man/vick Stevenson and Kellogg, 136,939; Perma Printing, 
55,920; Petro Canada, 215,61 1 ; Pitney Bowes Leasing, 371,469; Polaris Consulting Services, 
121,102; Polytarp Products, 54,054; Portable Alarms Ltd., 85,698; Price Daxion, 83,495; 
Procter and Gamble Company of Canada Ltd., 327,446; Professional Computer Consultants 
Group Ltd., 163,404; Public Utilities Commission of Cobourg, 55,045; Purolator Courier Ltd., 
321,155; 

J. Quattrocchi and Company Ltd., 77,228; Queens University, 1,398,860; Quinac Residence North 
and South, 56,210; Quinte Meat Products, 163,600; 

Radio Shack, 640,610; Reed Stenhouse Companies Ltd., 107,154; RJS System, 46,980; Roland 
Translation Inc., 66,555; Ross Clair Contractors, 612,469; 

Les Samson, 63,089; Sandoz Nutrition, 46,354; Savin Canada Inc., 580,960; Sexauer Limited, 
45,821; Shell Canada Products Ltd., 214,956; Shoppers Drug Mart, 94,943; Sidus Systems 
Canada Inc., 346,777; Simcoe County Board of Education, 44,687; Simcoe Pharmacy Ltd., 
44,949; Smiths Falls Water Commission, 95,665; H. Sohn, 48,006; Catherine Steele, 236,215; 



46 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Stewart Wholesale Co. Ltd., 127,770; Strano Foods Ltd., 667,881; Summit Food Distributors 
Inc., 115,412; 

Tandy Computer Centre, 407,608; Teleco Supply Co. Ltd., 51,171; Thaw Computer Technology 
Inc., 78,055; Thistletown Psychiatric Associates, 211,874; Tie/Communications Canada Inc., 
62,539; Time Computer Products, 71,376; Toshiba of Canada Limited, 111,914; Trafalgar 
Medical Clinic, 46,685; 

Underwear Mills Inc., 53,537; Union Gas Limited, 853,208; Unique Envelope Inc., 57,251; Unitel 
Communications Inc., 444,932; University of Toronto, 153,456; University of. Western Ontario, 
473,507; 

Victoria Hospital Corporation, 147,730; 

Walker Interactive Systems, 272,402; Westburne Central Supply, 97,016; Weston Bakeries 
Limited, 103,378; 

Xerox Canada Inc., 598,174; 

York University, 81,165; 

Zed Data Systems Corp., 282,598; 

1st Forms Inc., 44,474; Accounts under $44,000— 21 ,191 ,666. 

Grants, Subsidies, etc. ($8,788,138,052): 
Ministry Administration ($0): 
Experience '92 ($220,000): 

Canadian Deaf-Blind and Rubella Association, 220,000. 

Less: Recoveries from Other Ministries ($220,000): 
Management Board, 220,000. 

Adults' and Children's Services ($8,788,138,052): 
Program Administration ($20,081 ,168): 

Policy and Program Development Projects ($45,500): 
Accounts under $109,000-^5,500. 

Canadian Council On Social Development ($66,000): 
Accounts under $109,000—66,000. 

Ontario Social Development Council ($66,000): 
Accounts under $109,000—66,000. 

Ontario Association for Community Living ($73,500): 
Accounts under $109,000—73,500. 

Pay Equity-Down Payment On Proxy ($19,830,168): 

Access Community Services Inc., 158,782; Alzheimer Society of Ontario, 139,784; 

Brampton Caledon Community Living, 213,173; Brockville and Area Community 
Living Association, 169,299; 

Catholic Charities of The Archdiocese of Toronto, 115,736; Chatham and District 
Association for Community Living, 356,670; Cheshire Homes Foundation of 
Canada Inc., 216,827; Community Access Support Services, 124,560; 
Community Care East York Inc., 215,789; Community Home Assistance to 



PUBLIC ACCOUNTS, 1992-93 47 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Seniors, 283,430; Community Living-Fort Erie, 157,929; Community Living- 
Mississauga, 478,358; Community Living-Niagara Falls, 302,512; Community 
Living Association-South Simcoe, 199,179; Community Living-Timmins, 156,21 1 ; 

Dufferin Association for Community Living, 209,556; Dundas County Community 
Living, 186,921; 

Elmira and District Association for Community Living, 134,593; 

Georgina Association for Community Living, 182,050; Glengarry Association for 
Community Living, 140,415; Grimsby/Lincoln and District Association for 
Community Living Inc., 259,880; 

Kerry's Place Corp., 310,043; Kingston and District Association for Community Living, 
401,500; 

Lambton County Association for the Mentally Handicapped, 258,155; Lansdowne 
Children's Centre, 109,662; Lindsay and District Association for Community 
Living, 196,114; 

New Visions Homes for Children and Adolescents (Toronto) Inc., 169,400; Norfolk 
Association for Community Living, 242,629; 

Ottawa Carleton Life Skills Inc., 197,559; 

Pembroke and District Association for Community Living, 169,839; Peterborough and 
District Association for Community Living, 312,086; Port Colborne Association for 
Community Living, 249,419; 

Senior Care, 371,873; South Muskoka Association for Community Living, 198,786; 
Stratford and District Association for the Mentally Retarded, 243,735; Strathroy 
and Area Association for Community Living, 153,293; Sudbury and District 
Association for Community Living, 31 9,982; 

Tillsonburg and District Multi-Service Centre, 156,493; Total Communication 
Environment Inc., 150,920; Town and Country Homemakers, 244,300; Tri-Town 
Association for Community Living, 122,430; 

Visiting Homemakers Association of Toronto, 545,600; Visiting Homemakers 
Association of Hamilton-Wentworth, 460,123; Visiting Homemakers Association 
of Ottawa, 608,449; Vita Community Living Service Resource, 155,540; Victorian 
Order of Nurses for Canada, 878,565; 

Y. W.C.A. of Canada, 1 1 7,661 ; 

Accounts under $1 09,000 — 8,084,358. 

Income Maintenance ($6,029,355,157): 

Provincial Allowances and Benefits ($3,225,621 ,337): 

Bay Optical, 133,510; Canadian Hearing Society, 168,744; Eyemasters, 148,745; 
Hakim Optical, 1,198,328; Imperial Optical Co., 190,113; Lenscrafters, 305,946; 
Ministry of Health, 1,443,477; Ontario Dental Association, 56,457,719; Optical 
Factory, 264,748; Professional Nursing Services Ltd., 160,439; Public Optical, 
258,606; Public Trustee, 5,738,694; Shorney's Optical, 250,671; Supreme 
Optical, 1 13,791 ; Accounts under $109,000—3,158,787,806. 



48 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Municipal Allowances and Benefits ($2,543,686,858): 

Township of Admaston, 112,629; Alden/ille Indian Band, 148,912; District of Algoma 
Social and Family Service, 10,030,986; Algonquin Golden Lake First Nation, 
149,81.3; Townships of Alice and Fraser, 142,813; Town of Arnprior, 773,537; 
Township of Asphodel, 634,163; Attawapiskat Band, 2,139,273; 

City of Barrie, 12,622,423; Batchewana Indian Band, 260,737; Bearskin Lake Band, 
227,781 ; Beausoleil Band Council, 772,216; Township of Belmont and Methuen, 
645,498; Big Grassy Band Reserve, 228,509; Brant County, 22,076,381; City of 
Brockville, 6,119,437; Township of Bromley, 127,947; Bruce County Social 
Services, 7,51 3,267; Townships of Burleigh and Anstruther, 1 98,373; 

Township of Carnarvon, 141,883; Cat Lake Band #63, 653,427; Township of Cavan, 
227,655; City of Chatham, 10,617,896; Chiefs of Ontario Inc., 1,413,890; 
Chippewas of Sarnia Indian Band, 706,377; Chippewas of The Thames First 
Nation, 802,222; Town of Cobalt, 129,348; District of Cochrane Welfare 
Administration Board, 3,112,945; Constance Lake Band #92, 618,779; City of 
Cornwall, 14,965,985; Ojibways of Couchiching Band, 204,376; Cun/e Lake First 
Nation, 510,747; 

Town of Deep River, 220,556; Deer Lake First Nation, 1,459,912; Ojibways of Dokis 
Indian Band, 131,154; Township of Douro, 161,790; Town of Dryden, 392,922; 
County of Dufferin, 5,676,902; Township of Dummer, 320,007; Regional 
Municipality of Durham, 89,842,892; 

Eabametoong First Nation, 1,002,726; Township of Ear Falls, 177,149; County of 
Elgin, 4,355,669; Town of Englehart, 237,354; Township of Ennismore, 230,458; 
County of Essex, 17,748,166; 

Fort Albany First Nation, 882,865; Fort Severn Indian Band, 414,274; Ojibways of The 
Fort William Indian Band, 567,589; 

Separated Town of Gananoque, 1,044,933; Ojibways of The Garden River Band, 
262,966; Town of Geraldton, 563,973; Ginoogaming Indian Band, 204,189; 
Grassy Narrows Band, 768,234; County of Grey, 13,921,908; Gull Bay Indian 
Band. 326,029; 

Township of Hagarty and Richards, 156,322; Town of Haileybury, 547,641; Regional 
Municipality of Haldimand-Norfolk, 1 1 ,552,760; County of Haliburton, 3,645,31 1 ; 
Regional Municipality of Halton, 25,974,972; Regional Municipality of Hamilton- 
Wentworth, 130,235,308; Township of Harvey, 611,723; County of Hastings, 
29,756,735; Village of Havelock, 51 1 ,022; Township of Hinchinbrooke, 224,774; 
Township of Horton, 245,680; County of Huron, 3,524,139; 

Township of Ignace, 244,474; 

Township Jaffray and Melick, 231 ,696; 

Kasabonika Lake Indian Band, 550,743; Kashechewan (Albany Band), 1,677,219; 
Town of Keewatin, 197,886; Township of Kennebec, 250,293; Unorganized 
District of Kenora, 4,547,750; Town of Kenora, 1,709,699; County of Kent, 
18,358,949; Chippewas of Kettle and Stony Point, 391,638; Kingfisher Lake 
Band, 247,640; City of Kingston, 21,242,428; Township of Kingston, 3,461,817; 
Unorganized District of Kirkland Lake, 860,592; Town of Kirkland Lake, 
1,840,410; 



PUBLIC ACCOUNTS, 1992-93 49 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Lac La Croix Band, 156,509; Lac Seul Band, 680,005; Village of Lakefield, 345,319; 
County of Lambton, 20,230,884; County of Lanark, 9,601 ,795; Town of Latchford, 
134,009; United Counties of Leeds and Grenville, 6,817,997; County of Lennox 
and Addington, 5,409,405; Town of Little Current, 284,450; City of London, 
100,524,955; Longlac 58 Indian Band, 539,812; Township of Loughborough, 
312,190; Low Income People Involvement of Nipissing Inc., 137,828; 

Township of Manitouwadge, 395,375; Township of Marathon, 318,758; Marten Falls 
First Nation, 276,029; Improvement District of Matachewan, 149,988; Mattagami 
Band of Ojibways, 159,127; Township of McGarry, 185,383; Township of McNab, 
334,756; County of Middlesex, 6,051,007; Village of Millbrook, 172,433; Ministry 
of Health, 2,357,909; Ojibways of Mississauga, 254,768; Mississaugas of The 
New Credit Reserve, 333,341 ; Moose Factory First Nation, 1 ,285,622; Moravian 
of The Thames Indian Band, 453,915; Munsee Delaware Nation, 192,000; District 
Municipality of Muskoka, 1 0,551 ,965; Muskrat Dam Band, 1 39,396; 

Chippewas of Nawash Band, 438,556; Town of New Liskeard, 211,489; Regional 
Municipality of Niagara, 88,164,441 ; Township Nipigon, 209,1 18; Ojibways of The 
Nipissing, 698,262; Nipissing District Social Service Board, 4,212,395; 
Unorganized District of Nipissing, 155,094; City of North Bay, 8,808,823; 
Unorganized District of North Bay, 2,315,556; North Caribou Lake Indian Band, 
465,276; Township of North Monaghan, 144,586; North Spirit Band, 271,107; 
County of Northumberland, 10,721 ,246; Village of Non/vood, 474,806; 

Township of Olden, 177,746; Township of Oliver, 114,615; Ojibways of Onegaming, 
194,304; Ontario Municipal Social Services Association, 303,500; Ontario Native 
Welfare Administrators Association, 223,663; Onyota'A:ka, 1,165,140; 
Osnaburgh Band, 669,334; Township of Oso, 283,475; Township of Otonabee, 
406,250; Regional Municipality of Ottawa-Carleton, 260,860,902; County of 
Oxford, 16,021,609; 

District of Parry Sound, 7,321 ,535; Regional Municipality of Peel, 104,976,354; City of 
Pembroke, 1,770,624; Township of Pembroke, 133,006; County of Perth, 
1,245,729; Town of Petawawa, 245,032; Village of Petawawa 233,914; City of 
Peterborough, 23,227,411; Township of Pickle Lake, 166,823; Pic Mobert Indian 
Band, 319,357; Ojibways of Pic River, 238,365; Pikangikum First Nation, 
2,793,090; Township of Pittsburgh, 573,049; Poplar Hill Band, 529,873; Township 
of Portland, 292,719; United Counties of Prescott and Russell, 15,179,799; Town 
of Prescott, 1 ,010,339; County of Prince Edward, 2,229,871 ; 

Mohawks of The Bay of Quinte, 464,095; 

District of Rainy River, 1,777,593; Chippewas of Rama, 659,929; Rat Portage Band, 
257,533; Township of Red Lake, 477,108; Red Rock Band, 190,101; Town of 
Renfrew, 1,272,051; Rocky Bay First Nation, 468,413; Township of Rolph, 
Buchanan, Wylie and McKay, 203,323; Township of Ross, 217,790; 

Sachigo Lake Band, 305,763; Sagamok Anishnawbek, 662,598; Town of St. Mary's, 
181,033; City of St. Thomas, 6,464,523; Sandy Lake Indian Band, 3,890,811; 
Chippewas of Saugeen, 290,891; City of Sault Ste. Marie, 28,304,510; 
Unorganized District of Sault Ste. Marie, 4,172,742; Township of Schreiber, 
263,795; Seine River Indian Band, 191,649; Ojibways of Serpent River, 166,160; 
Sheguiandah Indian Band, 1 16,572; Shoal Lake #39 First Nation, 278,065; Shoal 
Lake Band #40, 190,480; Municipality of Shuniah, 140,500; County of Simcoe, 
36,405,999; Town of Sioux Lookout, 811,813; Six Nations Indian Reserve, 
3,168,032; Township of Smith, 978,087; Soldiers' Aid Commission of Ontario, 
152,000; United Counties of Stormont, Dundas and Glengarry, 8,278,126; 



50 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Township of South Monaghan, 173,925; Township of Storrington, 153,122; City of 
Stratford, 2,544,733; District of Sudbury, 47,093,673; Unorganized District of 
Sudbury, 2,526,216; 

City of Thunder Bay, 20,165,539; Unorganized District of Thunder Bay, 2,646,561; 
City of Timmins, 11,517,393; Unorganized District of Timmins, 3,220,842; 
Municipality of Metropolitan Toronto, 877,191 ,297; 

County of Victoria,1 1 ,065,018; 

Wabaseemoong Independent Nations, 934,014; Walpole Island First Nation, 
1,411,769; Wapekeka Band, 361,021; Wasauksing First Nation, 453,224; 
Washagamis Bay First Nation, 314,703; Regional Municipality of Waterloo, 
83,456,290; County of Wellington, 22,673,154; West Bay Band of Manitoulin 
Island, 416,524; Whitefish Bay Band #32A, 588,404; Whitefish Lake Indian 
Reserve, 116,839; Whitefish River First Nation, 145,927; Wikwemikong Unceded 
Indian Reserve, 951,679; City of Windsor, 51,443,543; Wunnumin Lake Band, 
284,888; 

Regional Municipality of York, 62,951 ,051 ; 

Accounts under $1 09,000—5,753,848. 

Ontario Drug Benefit Plan ($260,037,562): 

Payments to the Ministry of Health in respect of: Provincial Allowances and Benefits, 
1 74,438,835; Municipal Allowances and Benefits, 85,598,727. 

Named Grants ($9,400): 

Accounts under $109,000—9,400. 

Adult Social Services ($952,882,183): 

Long Term Care-Operating ($724,181 ,954): 

Access Apartments for Physically Disabled Adults in Toronto, 442,354; Access Better 
Living Inc./Vie Independante et Enrichie Inc., 393,487; Access Muskoka for The 
Physically Handicapped, 453,079; Acton Social Services and Information Centre, 
133,564; Albright Garden Homes Inc., 2,401,778; Apartments for Living for 
Physically Handicapped Association, 536,119; Alzheimer Association of Ontario, 
2,261,618; Anglican Houses-Cgna Place, 512,007; Arts with the Handicapped 
Foundation Canada, 261 ,105; 

Baycrest Centre for Geriatric Care, 15,444,403; Beausoleil First Nation, 109,316; 
Belle River Community Council, 1 13,927; Belvedere Heights Home for The Aged, 
2,112,682; Bernard Betel Centre for Creative Living, 217,314; Bethany Lodge, 
1,331,964; Bluewater Rest Home Inc., 867,372; Board of Management for the 
District of Algoma, 7,283,368; Brain Injury Services of Hamilton, 588,300; Brain 
Injury Community Re-Entry (Niagara) Inc., 700,779; Brampton Meals On Wheels, 
146,000; Branch 133 Legion Village Inc., 312,800; County of Brant, 8,220,404; 
Broadview Foundation-Chester Village, 972,868; Brotherhood Foundation, 
1 16,669; George Brown College of Applied Arts and Technology, 225,897; Bruce 
County Social Services, 3,976,669; 

Caledon Information and Community Services, 329,933; Call A Service, 144,522; City 
of Cambridge, 138,856; Carleton/Ottawa Residence for Disabled, 455,188; 
Carleton University, 173,200; Canadian Deaf-Blind and Rubella 
Association, 180,429; Canadian Hearing Society, 609,618; Canadian Paraplegic 
Association, 495,731; Canadian Red Cross Society, 5,001,775; Central 
Neighborhood House, 182,123; Central and Northern Etobicoke Home Support 



PUBLIC ACCOUNTS, 1992-93 51 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Services, 380,832; Centre d'accueil Roger Seguin, 1,298,860; Centre de jour 
polyvalent, 258,827; Centre for Independent Living in Toronto, 270,247; Ontario 
Federation for the Cerebral Palsied, 4,226,565; Chapleau Senior Services Inc., 
157,925; City of Chatham, 1,338,952; Cheshire Homes Foundation of Canada 
Inc., 7,326,099; Chiefs of Ontario Inc., 396,908; Chinese Seniors Support 
Services Association, 115,671; Chippewas of Sarnia Indian Band, 198,069; 
Chippewas of the Thames First Nation, 626,575; Classis Hamilton Home for the 
Aged, 654,360; Canadian National Institute for The Blind, 2,790,324; District of 
Cochrane, 3,878,184; Community Care Belleville Inc., 168,789; Community Care 
East York Inc., 865,397; Community Head Injury Rehabilitation Services of 
Toronto, 1,126,838; Community Home Assistance to Seniors, 1,298,554; 
Community Occupational Therapists and Association, 406,619; Community 
Service to Jewish Elderly, 1,336,881; Copernicus Lodge Inc., 1,360,350; 
Cornwall Home Assistance Services to Seniors Inc., 142,003; Council on Aging 
Windsor-Essex County, 163,405; Council on Aging Le Conseil sur le 
vieillissement — Ottawa/Carleton, 365,778; Township of Cumberland, 123,448; 

Dale Head Injury Services Inc., 1,208,315; Daly Support Services Corp., 706,099; 
Day Centres and Visiting Services for Seniors of Etobicoke, 309,470; Disabled 
Persons Community Resource, 937,046; Dixon Hall, 167,298; Don Mills 
Foundation for Senior Citizens Inc., 2,643,623; Downsview Services to Seniors, 
555,512; County of Dufferin, 2,392,795; Regional Municipality of Durham, 
21,204,718; Durham Regional Community Care, 1,008,394; 

East York Meals On Wheels Inc., 145,559; County of Elgin, 2,957,711; City of Elliot 
Lake, 258,117; Elliott Charitable Home for The Aged, 1,018,106; County of 
Essex, 5,601,412; 

Fairhaven Home for Senior Citizens, 3,645,047; Fairview Mennonite Home, 
1,126,359; Family Counselling Services of Peterborough, 265,908; Family 
Service of Kent, 239,542; Family Services Association of Metropolitan Toronto, 
170,530; Forum Italia Non Profit Housing Corp., 138,000; Foyer Richelieu 
Welland Inc., 601,877; Friuli Benevolent Corp., 160,635; County of Frontenac, 
2,455,847; Fulford Home, 174,862; 

Ojibways of the Garden River Band, 255,893; Glebe Centre Inc., 871,529; Glengarry 
Outreach Services, 118,410; Good Companions Senior Centre, 529,360; Good 
Neighbours Club, 164,706; Ina Grafton Gage Home Toronto, 1,321,435; Greater 
Windsor Senior Citizens Centres Association, 177,823; County of Grey, 
1,296,156; Grey Sisters of Immaculate Conception, 5,172,992; Groupe action 
pour I'enfant la famille et la communaute, 213,178; Group Home for Deaf-Blind 
Persons (Brantford) Inc., 778,875; Grove Park Home for Senior Citizens, 
1,173,819; Guelph Sen/ices for the Physically Disabled, 894,400; 

Hagi's Independent Living Services of Thunder Bay, 2,067,470; Regional Municipality 
of Haldimand-Norfolk, 7,689,516; Haldimand-Norfolk Community Support, 
489,205; Haliburton Kawartha Pineridge District, 151,500; County of Haliburton, 
1,671,620; Haliburton County Home Support Services, 245,531; Halton Helping 
Hands, 627,871; Regional Municipality of Halton, 7,915,836; Hamilton East 
Community Services Corp., 1 12,785; Hamilton Integrated Living Project, 498,317; 
Hamilton Jewish Home for the Aged, 191 ,384; Regional Municipality of Hamilton- 
Wentworth, 14,109,018; County of Hastings, 6,420,698; Heidehof Home for the 
Aged, 1,162,550; Helping Hands, Orillia, 422,517; Hiawatha First Nation,121,378; 
Holland Christian Homes Inc., 111,652; Hospice of Windsor Inc., 282,800; Hotel 
Dieu of St. Joseph Hospital, 607,878; County of Huron, 4,519,154; 



52 PUBLIC ACCOUNTS, 1 992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Idlewyld Manor, 287,580; Independent Living Centre of Waterloo Region, 1 ,706,999; 
Information London, 192,851; I O O F Senior Citizen Homes Inc., 1,894,338; 
Italian Canadian Benevolent Corp., 6,457,902; 

Jewish Social Service Agency, 132,670; Joseph Brant Hospital Day Care, 248,392; 

Kawartha Participation Projects, 1,315,272; Kenora District Home for the Aged, 
3,822,518; County of Kent, 3,881,351; Chippewas of Kettle and Stony Point, 
612,661; King's Daughters Dinner Wagon, 190,801; City of Kingston, 6,843,442; 
Kingston and District Association for Community Living, 132,825; Kingston 
General Hospital, 528,398; Town of Kirkland Lake, 1,629,530; City of Kitchener, 
230,218; Knollcrest Lodge Ltd., 1,094,813; Kristus Darzs Home for The Aged, 
1 ,494,775; 

Lac Seul Band, 140,652; County of Lambton, 6,422,950; Lambton Elderly Outreach 
Inc., 436,707; County of Lanark, 4,732,686; Leamington United Mennonite Home 
and Apartments, 1,176,059; County of Lennox and Addington, 2,174,361; Le 
Centre de Pionniers, 276,022; City of London, 5,919,254; 

District of Manitoulin, 1,812,167; Markhaven Inc., 873,537; Mattawa Senior Citizens 
Club, 115,645; Maxville Manor, 2,377,890; Maycourt Convalescent Home, 
548,523; Meals Here and There, 134,335; Mennonite Home Association, 
1,392,103; Municipality of Metropolitan Toronto, 96,444,752; Metropolitan 
Toronto Legion Village, 430,015; Township of Michipicoten, 169,182; County of 
Middlesex, 3,577,747; Mid Toronto Community Services, 728,845; Ministry of 
Health, 68,569,898; City of Mississauga, 156,000; Momiji Health Care Society 
Inc., 261 ,451 ; Mon Sheong Foundation, 848,173; Moravian of The Thames Indian 
Band, 185,017; Munsee-Delaware Nation, 133,850; District Municipality of 
Muskoka, 2,413,401; 

National Council of Jewish Women of Canada, 842,331; Nepean Seniors Home 
Support, 201,292; Niagara District Home Committee for Physically Disabled, 
626,911; Niagara Ina Grafton Gage Home of The United Church of Canada, 
302,166; Regional Municipality of Niagara, 21,467,503; District of Nipissing East, 
5,234,657; Board of Management Home for Aged West Nipissing, 3,065,015; 
Nisbet Lodge, 677,079; North Carit>ou Lake Indian Band, 140,109; Northdale 
Manor, 235,161 ; Northern Ontario Community Support Services, 378,526; North 
Frontenac Community Services Corp., 134,870; North Hastings Volunteer 
Community Services, 160,490; Northumberland County Community Care 
Services, 456,940; County of Northumberland, 3,528,308; North York (Central) 
Meals On Wheels, 129,288; North Yorkers for Disabled Persons Inc., 436,235; 
North York Senior Citizens Centre, 356,533; Nucleus Housing Inc., 1 ,099,741 ; 

Oakville Senior Citizens Residence, 622,082; Ontario Association of Non Profit 
Homes and Services for Seniors, 131,466; Ontario Community Support 
Association, 140,000; Ontario Conference of Mennonite Churches, 1,005,984; 
Ontario March of Dimes Rehabilitation Foundation for The Disabled, 11,129,939; 
Onyota'A:ka, 312,883; Organization for Multi-Disabled, 897,107; Regional 
Municipality of Ottawa-Carleton, 20,733,630; Ottawa Jewish Home for The Aged, 
924,936; Ottawa West Senior Citizen Support Services, 299,269; City of Owen 
Sound, 1 ,250,840; County of Oxford, 3,147,997; 

Parkdale Golden Age Foundation, 213,508; Parkwood Manor, 694,172; District of 
Parry Sound (East), 1,664,019; Parry Sound Friends of The Physically 
Handicapped, 456,904; Participation House-Hamilton, 315,201; Participation 
House-Brantford, 711,654; Participation Apartments-Metro Toronto, 1,631,062; 
Participation Projects, 1,312,655; Participation Lodge-Grey/Bruce, 784,495; 



PUBLIC ACCOUNTS, 1992-93 53 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Patricia Region Senior Services Inc., 484,643; Peel and Halton Community 
Access Sen/ices, 732,000; Regional Municipality of Peel, 13,425,389; 
Pentecostal Benevolent Association of Ontario, 1,453,973; Peterborough County 
Community Care, 175,906; Physically Handicapped Adult Residence of Nipissing 
and Parry Sound, 833,490; United Counties of Prescott and Russell, 2,189,732; 
Prince Edward County Community Care for Seniors Association, 188,492; 
County of Prince Edward, 1 ,239,323; 

Mohawks of the Bay of Quinte, 157,073; 

District of Rainy River, 3,658,651 ; R A I S E Home Support Services for the Elderly, 
153,539; Religious Hospitallers of St. Joseph Villa Maria, 2,313,278; Religious 
Hospitallers of St. Joseph Villa of Cornvalle, 1,179,794; County of Renfrew, 
8,802,052; Ritz Lutheran Villa, 786,731 ; Rotary Laughlen Centre, 1 ,433,260; Bob 
Rumball Centre for The Deaf, 879,214; Rygiel Home, 110,196; 

Sagamok Anishnawbek, 124,952; St. Christopher House, 789,246; St. Clair O'Connor 
Community Inc., 109,202; St. Clair West Meals-On-Wheels Inc., 416,959; St. 
Hilda's Towers Inc., 129,264; St. John's Retirement Homes Inc., 190,191; 
Township of St. Joseph, 260,000; St. Joseph's Heritage, 272,984; St. Joseph's 
Health Centre of London, 3,814,675; Sisters of St. Joseph, St. Joseph's Hospital, 
2,580,088; St. Luke's Place, 1,330,128; St. Mark's (Don Mills) Support Services 
for The Physically Challenged Inc., 547,449; St. Paul's L'Amoreaux Centre, 
849,499; St. Stephen's Community House, 124,605; City of St. Thomas, 
2,740,268; Salvation Army, Canada East, 1 ,924,300; Sandy Lake Band, 146,546; 
Scarborough Support Services for The Elderly Inc., 569,899; Second Mile Club of 
Toronto, 229,232; Senior Activation Maintenance Program of Hamilton, 173,354; 
Senior Citizens Centre, 290,423; Senior People's Resources in North Toronto, 
704,659; Ojibways of The Serpent River Indian Band, 221 ,940; Service d'entraide 
communautaire, 226,026; Sen/ices communautaires de Prescott- Russell, 
166,504; Simcoe County Association for Physically Disabled, 1,146,958; County 
of Simcoe, 7,933,550; Town of Sioux Lookout, 156,911; Sisters of Charity at 
Ottawa, 2,532,029; Sisters of Providence of St. Vincent de Paul, 5,288,556; 
Sisters of St. Joseph Diocese of Hamilton, 4,870,319; Sisters of St. Joseph 
Diocese of Peterborough, 1 ,909,233; Sisters of St. Joseph Diocese of Toronto, 
6,799,152; Six Nations Indian Resen/e, 164,291 ; Society of The Sacred Heart of 
Jesus, 697,665; Southeast Ottawa Community Resource Centre, 128,499; South 
Essex Community Council, 217,734; Spruce Lodge, 1,731,589; Storefront/ 
Humber Inc., 322,121; District of Sudbury Social Services Administration Board, 
165,447; Sudbury Finnish Rest Home Society Inc., 237,930; Regional 
Municipality of Sudbury, 3,779,058; Sunnyside Senior's Day Program, 125,822; 

Therapeutic and Educational Living Centre Inc., 468,180; Three Trilliums Community 
Place Inc., 896,876; City of Thunder Bay, 14,359,216; District of Thunder Bay, 
2,261,237; Tillsonburg and District Multi-Service Centre, 143,312; City of 
Timmins, 3,949,036; Tobias House of Toronto, 557,629; Toronto Aged Men's and 
Women's Home, 2,192,418; Town and Country Homemakers, 221,419; Tri- 
County Mennonite Home Association, 959,185; 

Ukrainian Home for The Aged, 1,063,128; Unionville Home Society, 2,339,140; 
United Church of Canada In Ontario, 536,948; United Counties of Stormont, 
Dundas and Glengarry, 3,556,588; United Counties of Leeds and Grenville, 
3,613,567; United Mennonite Home for The Aged, 885,882; United Way of Peel, 
174,308; United Way of Peterborough and District, 155,587; 

Victoria County Community Care Services for Seniors, 414,815; County of Victoria, 
3,423,483; C R Vint Foundation, 157,913; Visiting Homemakers Association, 



54 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

1,461,249; Vista Centre, 295,353; Volunteer Centre of Metropolitan Toronto, 
167,246; Victorian Order of Nurses for Canada, 4,344,767; 

Wabaseemoong Band, 123,815; Walpole Island First Nation, 224,799; Warden 
Woods Church and Community Centre, 298,366; Ward Nine Senior Link, 
802,129; City of Waterloo, 213,282; Regional Municipality of Waterloo, 
6,552,594; County of Wellington, 3,663,869; West Hill Community Services, 
194,530; West Toronto Support Services, 366,489; Township of White River, 
258,610; City of Windsor, 4,556,066; Wingham Day Centre for The Homebound, 
190,907; Women's Christian Association of London, 1,813,058; Woodgreen 
Community Centre, 871,163; Woolwich Home Support Services Group Inc., 
1 33,637; Wunnumin Lake Band, 1 1 1 ,364; 

Y.M.C.A. Canada, 131,302; Yonge Eglinton Health Centre, 523,886; Regional 
Municipality of York, 11,241,192; York West Meals-On-Wheels Inc., 373,389; 
Accounts under $109,000—20,997,800. 

Community Counselling and Support Services ($49,260,307): 

Addiction Services (Hastings and Prince Edward County House) Inc., 299,354; All 
Saints Church Community Centre, 246,225; Alpha House Inc., 310,934; Anglican 
House, 482,743; 

Billy's House of Transition, 115,175; Bridge House Kingston Inc., 120,384; Brock 
Cottage, 614,133; Buena Vista on The Rideau, 262,328; 

Canadian Deaf Blind and Rubella Association, 126,117; Canadian Foundation on 
Compulsive Gambling (Ontario), 150,000; Canadian Hearing Society, 1,297,023; 
Canadian Mental Health Association, 309,492; Centre francophone de Sault 
Sainte-Marie, 150,655; Charity House (Windsor) Brentwood, 251,518; Cheshire 
Homes Foundation of Canada Inc., 590,645; Citizens Against Sexual Child 
Abuse, 332,592; Clarissa Manor Inc., 132,106; Canadian National Institute for 
The Blind, 659,422; Community Counselling Centre of Nipissing, 143,150; 
Community Resource and Action Centre, 1 14,294; Cornwall and Area Substance 
Abuse Treatment Centre, 280,990; Crossroads Centre Inc., 309,833; 

Dawn House Women's Shelter (Kingston) Inc., 150,088; Destiny Manor Inc., 195,050; 

Ecuhome Corp., 593,941; Empathy House of Recovery, 230,021; Evangel Hall Non- 
profit Housing Corp., 1 16,885; 

Family Focus of Leeds and Grenville, 157,098; Family Service Centre of Ottawa/ 
Carleton, 226,818; Friendship House-Centre d'acceuil, 266,008; Elizabeth Fry 
Society of Kingston, 166,009; 

Grace House Inc., 168,248; 

Halfway House North Bay Inc., 352,963; Regional Municipality of Halton, 350,921; 
Regional Municipality of Hamilton-Wentworth, 625,197; Hamilton- Wentworth 
Chapter of Native Women Inc., 190,682; Harambee Centres Canada, 438,318; 
Homes First Society, 734,499; House of Friendship Kitchener, 475,131; Housing 
Help Centre for Hamilton-Wentworth, 134,200; John Howard Society of Durham 
Region, 171,819; 

Inc. Synod of The Diocese of Ottawa, 431 ,154; India Rainbow Community Services of 
Peel/Mississauga, 177,521; 

James Street Recovery Program, 121 ,560; 



PUBLIC ACCOUNTS, 1992-93 55 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Kashadaying Residence Inc., 119,419; Kenora Assembly of Resources, 199,346; 
Kenora District Del Art Manor, 192,137; 

Lakeshore Area Multi-Service Project Inc., 184,597; Law Society of Upper Canada, 
402,681 ; Le Centre de Sante Communautaire de Niagara, 349,630; Le Centre 
Medico-Social Communautaire Inc., 486,307; City of London, 461,941; London 
Community Resource Centre, 111,036; Low Income People Involvement of 
Nipissing Inc., 210,097; Lutheran Community Care Centre, 196,801 ; 

MacKay Manor Inc., 156,370; Maison Fraternite, 227,559; Municipality of Metropolitan 
Toronto, 3,961 ,000; Ministry of Citizenship, 335,000; Mission Services of London, 
242,947; My Brother's Place, 1 19,614; 

Native Canadian Centre of Toronto, 115,309; Ne-Chee Friendship Centre, 265,919; 
Regional Municipality of Niagara, 228,249; North Frontenac Community Service 
Corp., 183,804; 

Open Door Concept Welland Inc., 123,123; Options Bytown Non-Profit Housing 
Corp., 248,303; Regional Municipality of Ottawa-Carleton, 1 ,301 ,231 ; 

Pedahbun Lodge, 178,350; Regional Municipality of Peel, 704,428; Phoenix Rising 
Non-Profit Homes, 250,570; 

Rockhaven Halfway House, 249,807; 

St. Matthew's House, 186,500; St. Michael's Halfway Homes Inc., 428,723; Salvation 
Army, Canada East, 3,075,554; Sault Ste. Marie Alcohol Recovery Home Inc., 
241,800; Serenity House, 311,159; Simcoe/Muskoka/Parry Sound District 
Halfway House, 240,302; Street Haven at The Crossroads, 309,937; Sudbury 
Community Service Centre, 1 1 3,452; 

Toronto Christian Resource Centre, 185,056; Transition House, 307,741; Turning 
Point Youth Services, 279,600; Turning Point Inc., 205,609; 

Universityof Windsor, 143,950; 

Vaughan Neighbourhood Support Centre, 116,812; 

Regional Municipality of Waterloo, 273,191; Wayside House of Hamilton, 255,800; 
Wayside House of St. Catharines, 228,658; Wesley Urban Ministries, 290,148; 
City of Windsor, 167,614; Woodgreen Community Centre, 314,134; 

Y.M.C.A. Canada, 119,337; Yonge Street Mission, 131,607; York Community 
Services, 218,814; Regional Municipality of York, 248,852; Youth Habilitation 
(Quinte) Inc., 448,265; Youth Housing (Markham) Inc., 297,930; Y.W.C.A. of 
Canada, 558,251 ; 

3 C's Rei Production Centre, 266,277; 

Accounts under $1 09,000— 1 3,71 6,41 5. 

Employment Services and Supports ($113,765,731): 

Agape Group Homes Inc., 192,015; Algoma District Social and Family Services 
Board, 558,461; Alternative Computer Training for The Disabled, 274,019; Amity 
Goodwill Industries, 1,132,060; Anglican Houses, 639,894; Association for 
Handicapped Adults, 71 1 ,400; 



56 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Bahn Mobility Corp., 219,452; Balance (Blind Adults Learning about Normal 
Community Environment), 395,274; City of Barrie, 148,380; Betacom Rhespec 
Technical Services, 161,454; Big Bros. Association of Ontario, 132,274; Big 
Sisters Association of Ontario, 469,480; Boys' and Girls' Club of Downtown 
Toronto,1 18,229; Boys' Home, 371,937; Brant Community Development Agency, 
207,561; Brant County, 510,171; Brant Youth Services, 224,022; George Brown 
College of Applied Arts and Technology, 240,255; County of Bruce, 181 ,735; 

Cambrian College of Applied Arts and Technology, 262,533; Cambridge Employment 
Options, 250,092; Canadore College of Applied Arts and Technology, 304,789; 
Carleton University, 1 16,946; C.A.S. of: City of London and County of Middlesex, 
141 ,296; Metropolitan Toronto, 199,195; United Counties of Prescott and Russell, 
157,796; County of Simcoe, 111,364; Catholic Family Services of Hamilton- 
Wentworth, 411,959; Canadian Hearing Society, 2,739,645; Canadian Mental 
Health Association, 454,354; Canadian Paraplegic Association, 422,730; 
Canadian Red Cross Society, 227,571 ; Central Marketing Consulting Services, 
276,233; Centre for Advancement in Work and Living, 211,579; Centre de 
consultation pour I'embauche des jeunes Hearst, 128,838; Ontario Federation for 
The Cerebral Palsied, 573,139; City of Chatham, 287,855; Chatham and District 
Association for Community Living, 117,004; Children's Mental Health Service of 
Haldimand-Norfolk, 176,107; Canadian National Institute for The Blind, 
4,840,463; Community Correctional Alternative Committee II, 209,435; 
Community Living-Mississauga, 175,806; Community Opportunities Development 
Association, 684,932; Community Sheltered Workshops, 327,970; Confederation 
College of Applied Arts and Technology, 345,886; Corbrook Sheltered Workshop, 
1,421,356; City of Cornwall, 151,546; Costi-lias Immigrant Services, 290,191; 
Craig Reading and Educational Services Inc., 146,176; Crisis Centre North Bay, 
219,491; 

Doncaster Home Health Care Centre, 219,869; Regional Municipality of Durham, 
423,052; 

English as a Living Language, 1 19,068; County of Essex, 517,591 ; 

Fanshawe College of Applied Arts and Technology, 132,021; Sir Sandford Fleming 
College, 210,437; Frontier Computing, 233,912; Frontier College, 133,826; 
Elizabeth Fry Society of Peel/Halton, 128,497; 

Gallaudet University, 476,630; Georgina Community Resource Centre Inc., 109,878; 
Town of Geraldton, 111,545; Goodwill Industries of Windsor Inc., 502,052; 
Goodwill Industries of Toronto, 3,343,359; County of Grey, 340,868; 

Regional Municipality of Haldimand-Norfolk, 184,530; Halton Adolescent Support 
Services, 559,920; Regional Municipality of Halton, 678,229; Regional 
Municipality of Hamilton-Wentworth, 1,098,815; Hardy Geddes House Inc., 
186,357; Harmony Centre Skills Unlimited, 193,328; County of Hastings, 
319,905; House of Friendship-Kitchener, 247,590; John Howard Society of Sault 
Ste. Marie, 171,000; John Howard Society of Sudbury, 118,463; John Howard 
Society of Durham Region, 282,963; Humber College of Applied Arts and 
Technology, 166,135; 

Indian Youth Friendship Society, 182,485; Inn of The Good Shepherd (Sarnia) Inc., 
239,607; 

Jessie's Centre for Teenagers Inc., 110,357; Jewish Vocational Service of 
Metropolitan Toronto, 1 ,41 3,871 ; 



PUBLIC ACCOUNTS, 1992-93 57 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Kapuskasing Association for Community Living, 138,346; Kashechewan (Albany 
Band), 1 1 1 ,772; Town of Kenora, 136,603; County of Kent, 145,546; Kinark Child 
and Family Services, 139,481; City of Kingston, 465,571; Kingston Community 
Counselling Centre, 142,764; Kingston General Hospital, 171,839; Kino Mobility 
Freedom Inc., 138,676; Kiwanis Club of Toronto, 1 1 1 ,908; Kol Vox Inc., 131 ,437; 

Dr. J.M. Lacroix, 212,059; Lakeshore Area Multi-Service, 210,842; Lake of The 
Woods Child Development Centre, 266,744; Line 1000 Placement Sen/ices 
134,045; City of London, 596,497; London Goodwill Industries Association 
1,477,136; Longlac 58 Indian Band, 114,722; Lovesick Lake Native Women's 
Association, 225,901 ; Low Income People Involvement of Nipissing Inc., 338,574 

Madonna University, 143,940; Mainstream-An Unsheltered Workshop Inc., 111,966 
Maryvale Adolescent and Family Services, 317,308; Massey Centre for Women 
119,886; Men's Support Services of York Region, 137,597; Meta Pre- Vocational 
Services Inc., 140,337; Municipality of Metropolitan Toronto, 6,546,961 
Metropolitan Toronto Association for Community Living, 789,763; Mission 
Services of Hamilton Inc., 417,876; 

Nexus Youth Services, 210,783; Regional Municipality of Niagara, 718,936; Nipissing 
District Social Service Board, 181,278; North Bay Association for Community 
Living, 152,185; City of North Bay, 149,662; Northern College of Applied Arts and 
Technology, 213,345; Northern Lights, 192,318; North Kingston Community 
Council, 176,157; County of Northumberland, 363,000; N'Swakamok Native 
Friendship Centre, 127,747; 

Ontario March of Dimes, 5,880,154; Ontario Municipal Social Services Association, 
457,700; Oolagen Community Services, 204,034; Operation Springboard, 
225,425; Opportunities 2000, 179,191 ; Regional Municipality of Ottawa-Carleton, 
3,334,322; Our Place (Peel), 1 17,623; 

District of Parry Sound Welfare Administration Board, 121,003; Peel Career 
Assessment Services, 276,238; Regional Municipality of Peel, 963,646; City of 
Peterborough, 323,675; Physically Handicapped Adult Residence, 145,038; 
Pinecrest Queensway Community Economic Development Group, 218,680; 

Richmond Youth and Family Centre, 123,812; Rochester Institute of Technology, 
164,471; Bob Rumball Association for The Deaf, 129,196; Bob Rumball Centre 
for The Deaf, 363,935; 

St. Joseph's General Hospital, 140,319; Salvation Army, Canada East, 1,159,093; 
Sarnia Goodwill Industries Inc., 306,053; Sault College of Applied Arts and 
Technology, 196,758; City of Sault Ste. Marie, 196,499; County of Simcoe, 
622,505; Six Nations Indian Reserve, 250,423; United Counties of Stormont, 
Dundas and Glengarry, 124,145; Sudbury Action Centre for Youth Inc., 184,450; 
District of Sudbury Social Services, 662,287; 

City of Thunder Bay, 774,543; Tillsonburg and District Association for Community 
Living, 124,374; City of Timmins, 111,343; Torchlight Services, 220,489; Toronto 
Urban Indian Society, 128,380; Turning Point Youth Services, 285,660; 

United Way of Greater Toronto, 205,294; University of Waterloo, 143,677; 

Valley East Youth Centre, 1 1 9,979; 



58 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Wabaseemoong Band, 208,601; Regional Municipality of Waterloo, 1,222,104; West 
Parry Sound Association for Community Living, 114,608; City of Windsor, 
825,852; Woodgreen Community Centre, 127,978; 

Y.M.C.A. Canada, 864,306; Regional Municipality of York, 532,207; York University, 
171,272; Youthdale Treatment Centres, 255,572; District Parry Sound Youth 
Employment Services, 119,084; Nipissing District Youth Employment Services, 
115,972; Youth Habilitation (Quinte) Inc., 120,345; Youth Services Bureau 
Commission Youth Support, 400,221 ; Y.W.C.A. of Canada, 302,800; Accounts 
under $1 09,000-<36,1 50,377. 

Named Grants ($71 ,500) : 

Accounts under $1 09,000—71 ,500. 

Violence Against Women ($65,602,691 ): 

Abrigo, 269,320; District of Algoma Social and Family Service Board, 391,055; 
Alternatives for Family Abuse, 126,635; Anduhyaun Inc., 538,724; Anselma 
House, 400,877; Assaulted Women's Helpline, 495,118; Atenlos Native Family 
Violence, 306,000; Atikokan Crisis Centre, 465,541 ; Avoca Foundation, 435,037; 

Baldwin House, 275,031 ; Beendigen Inc., 350,178; Township of Black River, 245,258; 
Boreal Centre of Temiskaming, 132,000; 

C.A.S. of Oxford County, 184,146; Catholic Family Services of Peel-Dufferin, 
266,460; Catholic Family Services of Toronto, 415,782; Catholic Family Services 
of Ottawa-Carleton, 189,406; Catulpa-Tamarac, 295,877; Canadian Mental 
Health Association, 121,128; Centre Hastings Safe Family Environment Project 
Inc., 122,089; Centre for Spanish Speaking Peoples, 112,031; Chatham-Kent 
Women's Centre Inc., 595,979; Chinese Family Life Services, 150,187; 
Collingwood Crisis Centre, 336,525; Community Counselling Centre of Nipissing, 
270,848; Community Justice Initiatives-Waterloo, 140,619; Community Resource 
Centre of Goulbourn, Kanata and West Carleton, 184,992; Costi-lias Immigrant 
Services, 119,014; Counselling and Human Relations Institute, 237,180; Crisis 
Centre North Bay, 283,273; Crisis Homes Inc., 616,791; 

Design for a New Tomorrow, 282,699; Regional Municipality of Durham, 436,537; 

Education Wife Assault, 189,166; Elliot Lake Women's Group Inc., 328,800; Elliot 
Lake Family Life Centre, 143,848; Ernestine's Women's Shelter, 240,841 ; 

Family Counselling and Support Services for Guelph, 141,631; Family Counselling 
Centre of Brant Inc., 1 19,577; Family Crisis Shelter, 248,733; Family Services for 
South West York Region, 155,630; Family Service Bureau of South Waterloo, 
122,725; Family Services Association of Metropolitan Toronto, 515,359; Family 
Services Hamilton-Wentworth Inc., 310,804; Family Service Centre of Ottawa- 
Carleton, 124,210; Family Services Centre of Sault Ste. Marie, 255,367; Family 
Services of Peel, 239,446; Family Transition Place, 515,410; 

Town of Geraldton, 241,200; Gloucester Centre for Community Resources, 250,562; 
Good Shepherd Centre Hamilton, 428,362; Greek Orthodox Diocese of Toronto 
(Canada), 208,070; Green Haven Shelter, 379,922; 

Haldimand-Norfolk Women's Shelter, 425,747; Halton Family Sen/ices, 213,529; 
Halton Women's Place, 417,696; Regional Municipality of Hamilton-Wentworth, 
1,348,196; Hiatus House, 1,055,877; Homeward Family Shelter, 323,745; Hope 
Haven Homes Inc., 176,100; Hoshizaki House and Dryden District Crisis Shelter, 
281 ,583; Huronia Transition Homes Inc., 441 ,708; 



PUBLIC ACCOUNTS, 1992-93 59 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Immigrant and Visible Minority Women Against Abuse (Ottawa), 252,648; Ingamo 
Family Home (Woodstock) Inc., 117,856; Interim Place, 380,400; Interval House 
of Hamilton-Wentworth, 394,662; Interval House, 318,730; Interval House of 
Ottawa-Carleton, 439,848; Lanark County Interval House, 396,716; Leeds and 
Grenville Interval House, 368,965; 

Jewish Family and Child Service of Metropolitan Toronto, 329,980; 

Town of Kapuskasing, 250,203; Kenora Family Resource Centre Inc., 606,185; 
Kingston Interval House, 429,737; 

La Montee d'elle centre de ressource pour violence familiale S.D. and G. Inc., 
342,031; Lennox and Addington Interval House, 319,590; Le Service familial de 
Sudbury, 190,889; London Battered Women's Advocacy Clinic, 308,036; City of 
London, 305,535; 

Maggie's Resource Centre for Women, 145,082; Maison d'amitie Inc., 257,972; 
Maison Interlude House Inc., 375,210; Manitoulin Haven House Inc., 370,593; 
Marjorie House, 268,163; Marriage and Family Services of Haldimand-Norfolk, 
109,100; Town of Mattawa, 225,665; Bernadette McCann House for Women Inc., 
357,022; Municipality of Metropolitan Toronto, 5,985,373; Township of 
Michipicoten, 136,104; Mission Services of Hamilton Inc., 240,396; Ojibways of 
The Mississauga, 242,298; Moosonee Development Area Board, 320,056; 
Multicultural Assistance Services of Peel, 31 1 ,920; Muskoka Women's Advocacy 
Group, 313,602; 

Naomi's Family Resource Centre, 302,223; Nelson House of Ottawa-Carleton, 
364,815; New Starts for Women Inc., 358,877; Niagara Women in Crisis., 
227,626; Nipissing Band of Ojibways #10, 267,781; Nipissing Transition House, 
350,400; North York Women's Shelter, 318,795; Nova Vita Women's Shelter Inc., 
447,116; 

Optimism Place Second Stage Residences, 115,860; Regional Municipality of 
Ottawa-Carleton, 2,226,976; 

District Parry Sound, 297,649; Pavilion Family Resource Centre, 321 ,064; People in 
Transition (Alliston) Inc., 382,162; Perth County Transition Home for Women Inc., 
384,649; Phoenix Stage 2 Housing of Huron County, 163,790; 

Riverdale Immigrant Women's Centre, 170,301; Riverside Health Care Facilities, 
121,098; 

St. Matthew's Harmony House, 204,195; Salvation Army, Canada East, 237,169; 
Shirley Samaroo House of City of York, 352,039; Barbra Schlifer Commemorative 
Clinic, 168,924; Sedna Women's Shelter and Support Services Inc., 497,618; 
Town of Sioux Lookout, 401,172; Six Nations Indian Reserve, 407,327; S.O.S. 
Femmes, 165,000; Emily Stowe Shelter for Women, 307,866; Town of Sturgeon 
Falls, 282,423; Survival Through Friendship House of Huron County Inc., 
418,951; 

Three Oaks Foundation, 437,874; Thunder Bay Physical and Sexual Assault Crisis 
Centre, 237,500; City of Thunder Bay, 360,985; 

Victim Services of Peel, 215,371; Victoria County Women's Resource Services, 
863.015; 



60 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Walpole Island First Nation, 115,400; Regional Municipality of Waterloo, 372,949; 
County of Wellington, 197,100; City of Windsor, 549,349; Women and Children's 
Crisis Centre, 507,706; Guelph Wellington Women in Crisis, 380,632; Women in 
Crisis (Algoma) Inc., 755,905; Women in Crisis Northumberland County, 477,242; 
Women's Centre (Grey-Bruce) Inc., 606,164; Women's Community House 
(Semja) Inc., 722,175; Women's Emergency Centre (Woodstock), 413,740; 
Women's Habitat, 510,163; Women's Hostels Inc. (Nellie's), 463,915; Women's 
House of Bruce County, 310,344; Women's Interval Home of Sarnia/Lambton 
Inc., 514,842; Women's Place-Welland District, 374,018; Women's Place (St. 
Catharines and District) Inc., 379,299; Women's Rural Resources Centre of 
Strathroy and Area, 341,077; Women's Shelter of Georgina Inc., 242,345; 
Women in Transition, 444,829; Woodgreen Red Door Family Shelter, 291 ,503; 

Yellow Brick House, 585,665; Regional Municipality of York, 367,332; Y.W.C.A. of 
Canada, 3,351,619; 

Accounts under $109,000—4,902,019. 

Less: Recoveries from Other Ministries ($2,500,000): 
Education, 2,500,000. 

Children's Services ($374,389,591): 

Community Support Services ($19,673,855): 

Adventure Place, 180,632; Blue Hills Academy, 173,784; C.A.S. of The District of 
Rainy River Community Service, 156,300; C.A.S. District Sudbury/Manitoulin, 
511,952; Central Toronto Youth Services, 495,882; Centre de Counselling 
Familial de Timmins Inc., 214,766; Chedoke-McMaster Hospitals, 119,935; 
Children's Mental Health Services (Sudbury) Inc., 146,970; Children's Services 
Council of Windsor-Essex County, 181,237; Children's and Youth Services 
Council, 130,178; Child, Youth and Family Policy Research Centre, 116,332; 
Community Services Council, 215,734; Conseil de planification des services 
communautaires de Precott-Russell, 135,111; Dellcrest Children's Centre, 
760,641; Dilico Ojibway Child and Family Services, 245,509; Equipe psycho- 
social pour enfants et adolescents francophones de Stormont, Dundas et 
Glengarry, 416,690; Etobicoke Board of Education, 313,452; Family and Child 
Services of Guelph and Wellington, 453,343; Family and Children's Services of 
Haldimand, 123,088; Family Service Bureau of Windsor and Essex County, 
117,576; Geneva Centre for Autism Communication and Language Disorders, 
225,049; Harbour Youth Sen/ices, 280,300; C M Hincks Treatment Centre, 
371,876; George Hull Centre for Children and Families, 199,684; Jamaican 
Canadian Association, 123,831; Kawartha Family Court Assessment Service, 
123,900; Kerry's Place, 278,679; London Co-Ordinating Committee for Children 
and Youth, 244,427; LuthenA/ood, 180,260; Macintosh Children's Residence, 
110,167; Native Canadian Centre of Toronto, 126,571; Native Child and Family 
Services of Toronto, 526,789; Chippewas of Nawash Band, 131,250; Network 
North, 354,359; Niagara Community Services Council, 297,300; Nog- Da- Win- Da- 
Min Family and Community Services, 1,834,644; North Kingston Community 
Health Centre, 283,923; North of Superior Community Mental Health Program 
Corp., 468,274; North York Inter Agency Council Community Support, 115,716; 
N'Swakamok Native Friendship Centre, 557,114; Ontario Prevention 
Clearinghouse, 302,254; Patricia Centre for Children and Youth, 256,417; 
Payukotayno James and Hudson Bay Family Services, 259,277; Peterborough 
Children's Service Group, 293,820; Residential Placement Advisory Committee, 
423,347; Salvation Army, Canada East, 353,094; Sarnia Lambton Centre for 
Children and Youth, 120,824; Social Planning Council of Ottawa-Carleton, 
130,544; South Cochrane ChildA'outh Service, 144,152; Southeast Ottawa 
Community Service, 491,630; Tikinagan Child and Family Services, 225,329; 



PUBLIC ACCOUNTS, 1992-93 61 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Toronto Better Beginnings Better Futures Project, 298,524; United Chiefs and 
Councils of Manitoulin, 1,035,414; Vermilion Bay Area Social Planning Council, 
1 19,197; Walpole Island First Nation, 446,200; Regional Municipality of Waterloo, 
267,762; Accounts under $109,000—2,462,845. 

Child Welfare Services ($354,71 5,736): 

Mohawk Council of Akwesasne, 848,535; Beausoleil First Nation, 186,398; C.A.S. of: 
Algoma, 3,749,717; City of Belleville/County of Hastings/City of Trenton, 
4,476,860; Brant, 4,227,904; Brockvi He/United Counties Leeds and Grenville, 
3,499,525; Bruce, 1,488,398; County of Dufferin, 1,312,779; Regional 
Municipality of Durham, 9,390,765; County of Elgin and St. Thomas, 1,726,893; 
County of Essex, 5,553,691 ; County of Grey and City of Owen Sound, 1 ,762,879; 
City of Guelph and County of Wellington, 4,099,811; Regional Municipality of 
Halton, 7,417,081; Hamilton- Wentworth, 8,982,418; County of Huron, 1,850,113; 
Kapuskasing and District, 2,230,951; Kawartha-Haliburton, 6,545,200; County of 
Kent, 2,488,803; City of Kingston and County of Frontenac, 4,016,880; County of 
Lanark and Town of Smiths Falls, 2,476,481 ; City of London/County of Middlesex, 
12,954,106; Metropolitan Toronto, 51,740,273; District of Muskoka,1, 656,1 94; 
District of Nipissing, 3,020,753; Norfolk, 1,482,511; Northumberland, 2,489,141; 
Ontario Association of C.A.S. , 341,000; Ottawa-Carleton, 26,920,025; Oxford 
County, 2,394,777; District of Parry Sound, 1 ,531 ,565; Regional Municipality of 
Peel, 11,719,835; County of Perth, 1,807,926; Porcupine and District, 2,444,388; 
Prescott and Russell, 2,675,861 ; County of Prince Edward, 734,886; District of 
Rainy River, 1 ,486,576; City of Sarnia and County of Lambton, 4,1 77,1 1 1 ; County 
of Simcoe, 6,100,039; Stormont, Dundas and Glengarry, 4,685,958; District of 
Sudbury/Manitoulin, 7,744,635; District of Temiskaming, 1,742,596; District of 
Thunder Bay, 6,719,000; Regional Municipality of Waterloo, 9,610,903; Regional 
Municipality of York, 7,260,396; Roman Catholic C.A.S. of County of Essex, 
4,495,932; Hamilton-Wentworth, 5,795,396; Catholic C.A.S. of Metropolitan 
Toronto, 38,449,876; Chippewas of Sarnia Indian Band, 197,042; Chippewas of 
The Thames First Nation, 110,000; Curve Lake First Nation, 182,639; Dilico 
Ojibway Child and Family Services, 2,291 ,435; Family and Children Services of 
Renfrew County, 2,995,608; Family and Children's Services of Haldimand, 
868,199; First Nations Technical Institute, 125,400; Institute for The Prevention of 
Child Abuse, 2,099,921 ; Jewish Family and Children's Services of Metropolitan 
Toronto, 3,525,973; Kenora- Patricia Child and Family Services, 7,152,784; 
Chippewas of Kettle and Stony Point, 239,603; Kunuwanimano Child and Family 
Services, 732,474; Lennox and Addington Family and Children's Services, 
1,205,425; Metro Toronto Special Committee on Child Abuse, 283,542; 
Mississaugas of The New Credit First Nation, 374,899; Moravian of The Thames 
Indian Band, 174,562; Munsee-Delaware Nation, 138,288; Chippewas of Nawash 
First Nations, 229,060; Niagara Family and Children's Services, 9,509,057; 
Nishnawbe-Aski Nation,425,000; Ontario Federation of Indian Friendship Centre, 
225,082; Onyota'A:ka, 177,724; Payukotayno James and Hudson Bay Family 
Services, 1,694,632; Mohawks of The Bay of Quinte Indian Band, 367,831; 
Chippewas of Rama First Nation, 180,975; Chippewas of Saugeen Indian Band, 
170,423; Six Nations Indian Reserve, 1,364,155; Tikinagan Child and Family 
Services, 8,945,130; Wabaseemoong Independent Nations, 215,645; Walpole 
Island First Nation, 298,878; Weechi-lt-Te-Win Family Services, 7,203,006; 
Accounts under $109,000-^97,603. 

Child and Family Intervention ($189,048,238): 

Adventure Place, 1 ,143,739; Aisling Centre, 2,960,251 ; Algoma Child and Youth Services, 
3,225,494; Anago Non-Residential Resources Inc., 914,952; Anglican Houses, 
884,059; Arrabon House Inc., 406,433; Association of Agencies for Treatment and 
Development, 326,946; 



62 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Beechgrove Children's Centre, 5,936,095; Beendigen Inc., 293,422; Belton House, 
594,582; Big Sisters Association of Ontario, 2,145,167; Blue Hills Academy, 
2,795,096; Boreal Centre of Timiskaming, 871,565; Boundless Adventures 
Association, 109,746; Boys Home, 768,906; Bruce-Grey Children's Services, 
1,458,703; 

C.A.S. of: City of Belleville/County of Hastings/City of Trenton, 186,010; County of 
Dufferin, 398,734; Region of Peel, 437,538; Metropolitan Toronto, 630,900; District of 
Rainy River, 786,891; County of Simcoe, 212,056; Stormont, Dundas and Glengarry, 
202,647; District of Thunder Bay, 141,031; Regional Municipality of Waterloo, 
411,357; Catholic Family Services, 360,594; Catulpa-Tamarac, 1,230,497; Central 
Toronto Youth Services, 1,166,757; Centre de services aux families de Prescott et 
Russell, 956,642; Centre psycho-social pour enfants et families d'Ottawa/Carleton, 
773,482; Chedoke-McMaster Hospitals, 508,438; Child and Family Assessment 
Treatment Centre of Brant, 537,435; Child's Place, 764,631; Child Study Centre, 
1,486,626; Children's Assessment and Treatment Centre, 1,028,695; Children's 
Achievement Association, 798,529; Children's Mental Health Services (Sudbury) Inc., 
2,279,640; Children's Mental Health Service of Haldimand-Norfolk, 566,270; 
Children's Service Council of Victoria County, 150,000; Children's Services Council 
(Durham) Inc., 425,868; Chimo Youth Services Inc., 1,776,434; Clifton Youth 
Services, 869,861 ; Cochrane Temiskaming Children's Treatment Centre, 350,767; 
Columbus House (Pembroke) Inc., 280,100; Community Adolescent Network of 
Hamilton, 767,764; Community Girls Home Association of Sarnia and Lambton, 
413,063; Community Mental Health of Hastings and Prince Edward Counties, 
469,613; Community Mental Health Clinic, 1,259,610; Community Youth Programs, 
383,735; Cornwall General Hospital, 170,758; Cornwall Youth Residence Inc., 
142,596; Counselling Services of Belleville and District, 193,862; Craigwood Youth 
Services, 1 ,703,777; William W. Creighton Centre Ltd., 235,352; 

Delisle House Association, 729,756; Dellcrest Children's Centre, 3,653,941 ; Discoveries- 
Child and Family Centre of Metropolitan Toronto, 919,729; D.L.C. Residential 
Services, 201 ,901 ; Durham House Child and Family Centre, 695,064; 

Earlscourt Child and Family Centre, 1,877,268; East Metro Youth Sen/ices, 2,551,110; 
Equipe D'Hygiene Mentale pour Francophones de S-D-G Inc., 442,306; Etobicoke 
Centre for Children and Families, 731 ,098; 

Family Focus of Leeds and Grenville, 309,027; Family Services Hamilton-Wentworth, 
786,700; Fernie House Inc., 275,802; Frontenac Youth Services, 1 ,090,328; 

Gateway Children's Mental Health Centre, 630,844; Geneva Centre for Autism 
Communication and Language Disorders, 722,527; Glengarda Child and Family 
Services, 902,432; J.D. Griffin Adolescent Centre, 814,571 ; 

Halton Adolescent Support Services, 1,104,950; Halton Sexual Abuse Program, 143,174; 
Regional Municipality of Hamilton-Wentworth, 1,518,426; Hardy Geddes House Inc., 
630,207; CM. Hincks Treatment Centre, 764,309; George Hull Centre for Children 
and Families, 2,090,233; Humber Area Residential Placement House, 506,496; 
Humewood House Association, 787,014; Huron Perth Centres for Children and 
Youth, 812.764; 

Inn of Windsor, 480,938; Integra Foundation, 1 ,231 ,51 3; 

George Jeffrey Children's Treatment Centre, 373,056; Jessie's Centre for Teenagers Inc., 
347,725; Jewish Family and Child Services of Metropolitan Toronto, 853,174; 



PUBLIC ACCOUNTS, 1992-93 63 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Kennedy House Youth Services Inc., 626,302; Kerry's Place, 693,298; Kinark Child and 
Family Sen/ices, 16,003,820; Kingston Preschool Centre, 403,335; 

Lakehead Regional Family Centre, 4,688,568; Lake of The Woods Child Development 
Centre, 1,220,600; Lake of The Woods District Hospital, 372,051; Laurentian 
University, 408,991; Laurentian Hospital, 370,194; Leeds, Grenville and Lanark 
District Health Unit, 231,733; Lennox and Addington Community Mental Health 
Sen/ices, 123,757; Leone Residence for Women, 349,584; Lindsay Boys and Girls 
Club, 121,268; LuthenA/ood, 1,995,565; Lynwood Hall Child and Family Centre, 
1,642,288; 

Madame Vanier Children's Services, 3,335,499; Markham-Stouffville Family Life Centre, 
222,532; Maryvale Adolescent and Family Service, 2,846,415; Massey Centre for 
Women, 1,158,941; McMaster University, 116,600; Meno Bimahdizewin Child and 
Family Sen/ices, 2,724,972; Merrymount Children's Centre, 318,500; Mission 
Services of London, 550,695; Muskoka Youth Counselling Center, 932,820; 

Nelson Youth Centres, 156,084; Network North-The Community Mental Health Group, 
1,283,722; Niagara Institute for Human Development, 1,165,600; Niagara Institute for 
Youth Care, 2,148,400; Nipissing Children's Mental Health Centre, 2,254,327; North 
of Superior Community Mental Health Program Corp., 798,685; Notre Dame of St. 
Agatha Inc., 2,599,389; 

Ontario Prevention Clearinghouse, 163,600; Oolagen Community Services, 1,304,880; 
OthenA/ays Incorporated, 272,692; Ottawa- Carleton Regional Residential Treatment 
(Roberts/Smart)Centre, 3,062,469; Oxford Child and Youth Centre (Inc.), 616,938; 

Parry Sound District Children's Mental Health Services Inc., 894,115; Patricia Centre for 
Children and Youth, 1,091,401; Payukotayno James and Hudson Bay Family 
Services, 384,106; Lester B. Pearson Centre for Children and Youth, 1 ,343,141 ; Peel 
Children's Centre, 5,526,421; Pentecostal Association Ontario, 636,717; 
Peterborough Youth Services, 355,862; Pinecrest Queensway Health and 
Community Service, 128,213; 

Rapport Youth and Family Counselling of Peel Inc., 118,978; Renfrew County Youth 
Services, 1,201,404; Richmond Youth and Family Centre, 297,262; Rosalie Hall 
(Misericordia Sisters), 1 ,127,793; Rotary's Children's Treatment Centre, 288,066; 

St. Joseph's General Hospital (Thunder Bay), 211,500; St. Joseph's General Hospital 
(North Bay), 350,767; St. Leonard's Society of Brant, 382,528; St. Mary's Home, 
446,711; St. Monica House, 854,934; Salvation Army, Canada East, 1,629,140; 
Sampson House, 356,383; Sancta Maria House Toronto, 383,367; Sarnia Lambton 
Centre for Children and Youth, 1,267,460; Jeanne Sauve Centre, 1,596,477; South 
Cochrane Child/Youth Sen/ice, 1 ,937,872; Stothers Centre for Children and Families, 
751,192; Sunnyside Children's Centre, 1,298,161; Supportive initiatives for Resident 
in County of Haliburton, 140,606; 

Teen Health Centre, 179,398; Robert Thompson Youth and Family Centre, 1,361,005; 
Turning Point Youth Services, 679,265; 

University of Western Ontario, 234,064; 

Vanier Community Services Centre, 159,975; 

Welland Youth Group Home and Housing Program, 319,250; West End Creche Child and 
Family Clinic, 1 ,682,672; Windsor Group Therapy Project, 465,568; Windsor Western 
Hospital Centre Inc., 4,550,825; Woodview Children's Centre, 2,865,287; 



64 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

York Centre for Children Youth and Fannilies, 1,170,179; City of York Child Guidance 
Clinic, 467,103; York County Hospital, 147,013; York Region Abuse Program, 
200,844; Youthdale Treatnnent Centres Ltd., 7,044,157; Youth Services Bureau of 
Ottawa, 1,745,646; Youth Services of Lambton County, 698,959; Youville Centre, 
1 30,21 7; Accounts under $1 09,000—3,389,021 . 

Child Care ($432,923,116): 

ABC Child Care Centres Ltd., 289,730; ABC Day Nursery and Kindergarten, 241,649; 
ABC Infant and Toddler Centre of Ottawa, 141,152; L' Association canadienne- 
francaise de I'Ontario, 246,137; Adventure Place, 186,104; Mohawk Council of 
Akwesasne, 304,184; Algonquin Golden Lake First Nation, 137,786; Town of 
Almonte, 138,823; Association of Parent Participating Schools for London and 
District, 138,736; Association pour les services pr6scolaires d'Ottawa-Carleton, 
189,944; Atikokan Non-Profit Day Care Corporation, 204,873; 

Barrhaven Child Care Centre, 137,593; City of Barrie, 803,849; Barrie and District 
Association for People with Special Needs, 776,630; Barrie Parent's Babysitting 
Sen/ices Inc., 148,413; Batchewana Indian Band, 323,689; Beausoleil First Nation, 
194,032; Belleville and District Children's Services Committee Inc., 316,398; Rosalind 
Blauer Centre for Child Care, 272,412; Borden Private Home Daycare Agency, 
164,924; Bradford Play and Learn Support Group, 116,354; Brampton-Caledon 
Community Living, 197,259; Brant Community Development Agency, 237,806; City of 
Brantford, 1,239,921; Brantford and District Association for Community Living, 
303,451; Bridlegrove Bible Chapel, 111,290; George Brown College of Applied Arts 
and Technology, 476,275; County of Bruce, 861 ,303; Bruce-Grey Children's Services, 
113,200; Burlington Parent Child Centre, 168,403; Burlington Association for 
Community Living, 180,605; 

Caledon Parent Child Centre, 167,747; Cambrian College of Applied Arts and 
Technology, 1,194,960; Cambridge Association for The Mentally Handicapped, 
189,751; Campus Child Care Co-Op Guelph Inc., 137,810; Canadore College of 
Applied Arts and Technology, 179,934; Town of Carleton Place, 354,982; Carleton 
Roman Catholic Child Care Corp., 190,428; Carmelite Missionary Sisters of St. 
Theresa, 132,004; Carmelite Sisters of Canada, 161,439; C.A.S. of: Brant, 130,413; 
County of Dufferin, 147,258; Region of Peel, 226,814; Catulpa-Tamarac, 475,203; 
CDC Child Day Care Centres Toronto Inc., 170,860; Canadian Mothercraft Society, 
473,896; Canadian Mothercraft Society of Ottawa-Carleton, 505,785; Centennial 
College of Applied Arts and Technology, 125,349; Centennial Infant and Child Centre, 
425,277; Centre des petits d'Ottawa Inc., 1 10,025; Centre Pivot du Triangle Magique, 
237,033; Centrepointe Child Care, 274,554; Centre pour enfants, 233,827; Centro- 
Clinton Day Care Centre, 117,417; Charlotte Birchard Centres of Early Learning, 
212,536; City of Chatham, 767,650; Chedoke-McMaster Hospitals, 780,201 ; Chiefs of 
Ontario Inc., 114,300; Child Care Resources Sudbury/Manitoulin Districts, 575,980; 
Childhood Community Resource Centre, 1,528,568; Child Reach Centre, 306,742; 
Children at Risk, 115,328; Children's Assessment and Treatment Centre, 268,763; 
Children's Centre Inc., 132,725; Children's Hospital/Eastern Ontario, 351,726; 
Children's Mental Health Sen/ices (Sudbury), 190,514; Children's Mental Health 
Service of Haldimand-Norfolk, 248,284; Children's Resources on Wheels Inc., 
165,688; Children's Rehabilitation Centre of Essex County, 327,739; Children's 
Village of Ottawa-Carleton, 398,024; Child's Place, 1 ,336,429; Chippewas of Sarnia 
Indian Band, 131,746; Chippewas of the Thames First Nation, 176,948; Church of 
The Nazarene of Brampton, 161,256; Church of St. Thomas Children's Day Care 
Centre of St. Catharines, 124,846; City Centre Child Care-North York, 152,048; City 
View Day Care Centre Inc., 365,891 ; Cliffcrest Community Centre, 139,181 ; Cobourg 
Day Care Inc., 125,596; Town of Cochrane, 392,322; College Montrose Children's 
Place, 112,172; Collingwood Community Living, 251,400; Town of Collingwood, 
132,758; Community Child Care of Ottawa-Carleton, 195,751; Community Living- 



PUBLIC ACCOUNTS, 1992-93 65 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Huntsville, 120,303; Community Living-Huronia, 309,698; Community Living- 
Mississauga, 923,892; Community Living-Niagara Falls, 297,982; Community Living- 
Oakville, 327,312; Community Living-Owen Sound and District, 197,335; Community 
Living Association-South Simcoe, 212,391; Community Living-Timmins, 148,491; 
Community Services Council, 225,981; Conestoga College of Applied Arts and 
Technology, 517,248; Confederation College of Applied Arts and Technology, 
776,850; Congregation of Sisters of St. John The Baptist, 142,113; Cook's School 
Day Care Inc., 181,074; City of Cornwall, 626,417; Creating Together- Parkdale, 
123,440; Curve Lake First Nation, 274,021 ; 

Delta Child Care Network of Ontario, 193,503; Town of Dryden, 483,191; Dufferin 
Association for Community Living, 314,126; Dufferin Children's Resources Centre 
(Orangeville), 118,406; County of Dufferin, 248,252; Durham College Early Learning 
Centre, 525,969; Durham Professional Private Home Day Care, 166,499; Regional 
Municipality of Durham, 7,184,184; Dutton Co-Operative Child Care Centre Inc., 
364,444; 

Township of Ear Falls, 111,382; Earl Haig Community Day Care Centre, 139,917; 
Association for Early Childhood Education, 392,305; Easter Seal Society, 581 ,051 ; 
East London Day Care Centre Inc., 143,770; East Scarborough Boys and Girls Club, 
232,632; Eden Daycare Inc., 159,833; City of Elliot Lake, 306,464; Erinoak Serving 
Young People with Physical Disabilities, 543,560; County of Essex, 1 ,194,361 ; 

Family and Children's Services of Haldimand, 296,751; Family Day Care Services, 
4,164,189; Family Focus of Leeds and Grenville, 130,004; Family Resources for 
Victoria County, 115,059; Family Resource Centre of Val Caron and District Inc., 
141,820; Family Space Quinte Inc., 296,939; Fanshawe College of Applied Arts and 
Technology, 1,877,522; Fenside Drive Children's Centre Inc., 143,532; First Stage 
Child Care Centre, 160,171 ; Five Counties Children's Centre Corp., 447,926; Town of 
Fort Frances, 531 ,444; Frontenac County Child Care Centre, 331 ,762; 

Town of Geraldton, 439,415; Glebe Parents' Day Care Centre, 251,439; Gloucester Child 
Care Services, 1 ,044,141 ; Town of Goderich, 135,027; Township of Golden, 170,934; 
Good Beginnings Day Nursery, 704,988; Grace Church Day Care Centre, 216,884; 
Grandview Rehabilitation and Treatment Centre of Durham Region, 293,081 ; Grassy 
Narrows Band, 185,292; Graydon Hall Nursery Schools Ltd., 158,663; Great 
Beginnings Child Centred Co-Op Inc., 847,164; County of Grey, 1,754,281; Growing 
Together Family Resource Centre, 190,376; Guelph Wellington Association for 
Community Living, 677,300; 

Regional Municipality of Haldimand-Norfolk, 285,242; Haliburton Wee Care Day Nursery 
Inc., 147,174; County of Haliburton Agency for Child Enrichment Inc., 319,630 
Regional Municipality of Halton, 6,474,877; Hamilton Association for Community 
Living, 593,055; Hamilton and District Council of Co-op Preschools, 195,609 
Regional Municipality of Hamilton-Wentworth, 9,124,842; County of Hastings 
579,340; Town of Hawkesbury, 173,918; Hawthorne Meadows Nursery School Inc. 
132,503; Town of Hearst, 428,924; Heritage Children's Centre of Kent County 
1,568,553; Heritage Private Home Day Care Services, 133,438; Hester How Day 
Care Centre, 136,072; Hillsdale Wesleyan Family Ministries Inc., 147,835; Home 
Child Care Association of Ontario, 294,159; Humber College of Applied Arts and 
Technology, 492,619; Hydrokids Day Care, 1 14,102; 

Immanuel Christian School Society, 141 ,913; Infant and Family Program Inc. Windsor and 
Essex County, 168,104; Interim Place II, 171,363; Italian Canadian Benevolent Corp., 
150,015; 



66 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Jane-Finch Community and Family Centre, 181 ,134; George Jeffrey Children's Treatment 
Centre, 382,993; Jewish Community Centres, 196,462; J and F Home Day Care 
Services Inc., 170,591 ; Jubilee Heritage Family Resources, 249,555; 

Kaleidoscope Preschool Resource Centre, 150,158; Kancar Community Children's Centre 
Inc., 195,000; Kasabonika Lake Indian Band, 140,000; Kawartha Child Care Services, 
1,028,887; Town of Kenora, 247,363; County of Kent, 149,183; Kent Kiddie Kollege 
Inc., 1 14,414; Chippewas of Kettle and Stony Point, 262,033; Kids' Stuff-The-Family 
Learning Centre on the Thames, 210,447; City of Kingston, 1,350,812; Kingston Day 
Care Inc., 408,845; Kingston and District Association for Community Living, 121 ,883; 
Town of Kirkland Lake, 260,663; KRT Christian School, 156,465; K-W Habilitation 
Services, 687,023; 

La BoTte a soleil coop. Inc., 115,759; Labour Community Service Centre of Windsor and 
Essex County Inc., 377,964; Lakehead Association for Community Living, 541,845; 
Lakehead University, 149,246; Lakeshore Parent Child Centre, 112,302; Lake of The 
Woods Child Development Centre, 555,177; Lambton College of Applied Arts and 
Technology, 429,930; County of Lambton, 965,498; Lambton Rural Child Care, 
113,536; Lansdowne Childrens Centre, 727,425; Laurentian Hospital, 352,122; 
Laurentian Child and Family Centre, 109,569; Lawrence Heights Community Day 
Care Centre, 133,312; Leamington Day Nursery Inc., 131,046; Learning Enrichment 
Foundation, 668,465; Le Centre de jour des Petits Poucet, 117,789; Leeds and 
Grenville Children's Services Advisory Group, 222,877; Lennox and Addington 
Resources for Children, 424,174; Les Compagnons des francs loisirs Garderie Soleil, 
143,175; Limestone Advisory Centre for Community Projects, 571 ,229; Little People's 
Day Care Centre, 173,367; Little School Daycare Orleans, 112,061; London Adults 
Learners' Children's Centre Inc., 457,252; London Children's Connection Inc., 
2,055,312; City of London, 3,966,135; Community Living- London, 722,796; London 
Gospel Temple-Pentecostal Benevolent Corp., 166,764; London Private Home Day 
Care Inc., 221,749; Town of Longlac, 189,965; Longlac 58 Indian Band, 186,197; 
Linda Lowe Daycare Centre, 223,383; Loyalist College of Applied Arts and 
Technology, 235,820; Loyal True Blue and Orange Home, 349,382; 

MacAulay Child Development Centre, 669,700; Mackie Sunshine Child Care Centre, 
112,939; Hugh MacMillan Medical Centre, 375,648; Mandi Day Care, 114,683; 
Manitoulin Haven House Inc., 248,590; Marathon Day Care Centre, 322,018; Mattawa 
Child Care Centre, 134,714; Town of Mattawa, 117,946; M B C Day Care Centre, 
163,675; Susan McLeod, 126,901; Merrymount Children's Centre, 1,309,274; 
Municipality of Metropolitan Toronto, 113,656,370; Metropolitan Toronto Association 
for Community Living, 1,510,903; County of Middlesex, 131,191; Mid-Scarborough 
Child Care Inc., 130,580; Milton Children and Youth Council, 155,728; Milton 
Community and Information Centre Services Inc., 187,728; Mini Skools Ltd., 919,791 ; 
Mississauga Toy Lending Library and Resource Centre, 206,210; Ojibways of The 
Mississauga Indian Band, 242,683; Mississauga Hospital, 709,747; Mississaugas of 
The New Credit First Nation, 183,291; Moms Love Nurseries Ltd., 119,069; Lakeview 
Montessori School, 142,282; Moose Factory First Nation, 387,036; Moravian of The 
Thames Indian Band, 140,281 ; More Than Just Babysitting, 190,920; Town of Mount 
Forest, 195,750; Mount Hamilton Baptist Daycare Centre, 184,448; District 
Municipality of Muskoka, 201,956; Muskoka Family Focus and Children's Place, 
601,127; 

N'Amerind (London) Friendship Centre Inc., 181,250; Chippewas of Nawash Band, 
355,853; Network Child Care Services of Metropolitan Toronto Inc., 315,152; 
Newpark Children's Centre, 152,275; Niagara College of Applied Arts and 
Technology, 396,812; Niagara Family and Children's Services, 651,855; Niagara 
Institute for Human Development, 169,059; Niagara Peninsula Crippled Children's 
Society, 139,048; Regional Municipality of Niagara, 4,085,252; North Bay Association 



PUBLIC ACCOUNTS, 1992-93 67 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

for Community Living, 647,272; City of North Bay, 1,022,657; Northern College of 
Applied Arts and Technology, 773,461 ; North Frontenac Community Services Corp., 
181,058; North Halton Child Care and Family Enrichment Centre, 117,875; North 
Halton A.M.R., 287,551; North Hastings Childrens Services, 270,903; North Lambton 
Child Care Centre, 120,808; Northumberland Rural Child Care, 111,188; 
Northumberland Children's Centre Inc., 400,390; County of Northumberland, 
393,689; North Wellington Advisory Group, 122,773; Notre Dame of St. Agatha Inc., 
433,771 ; N Y A D (Community) Inc., 236,399; 

Oak Park Preschool Centre, 114,197; Oakville Parent/Child Centre, 205,197; Ojibways of 
Onegaming, 195,282; Ontario Blue Cross Ontario Hospital Association Child Care 
Centre Inc., 113,410; Ontario Corporation 640637, 144,393; Ontario Foundation for 
Visually Impaired Children Inc., 525,624; Operation Our Kids, 115,971; City of Orillia, 
511,156; Orillia Soldiers' Memorial Hospital, 441,357; Ottawa-Carleton School Day 
Nursery, 168,030; Regional Municipality of Ottawa-Carleton, 30,778,037; Ottawa 
Children's Treatment Centre, 189,621 ; Ottawa Day Nursery Inc., 2,214,403; Our Lady 
of Grace Child Care Centre, 135,784; Owl Child Care Services of Ontario, 261,530; 
Oxford Community Child Care Inc., 201,280; County of Oxford Municipal Council, 
780,768; 

Paddy Bear— MaCauley Public School, 128,517; Parent-Child Support and Resource 
Centres of Northumberland, 179,874; Park Lawn Preschool Inc., 132,898; District 
Parry Sound Welfare Administration Board, 771,651; Lester B. Pearson Centre for 
Children and Youth, 113,826; Peel Children's Centre, 441,675; Peel Lunch and After 
School Program, 1,450,150; Regional Municipality of Peel, 10,111,721; Pembroke 
and District Association for Community Living, 458,667; Perth County Advisory Group 
for Family Services, 110,705; Town of Perth, 138,077; Peterborough Children's 
Service Group, 274,679; City of Peterborough, 1,848,370; Peterborough Family 
Enrichment Centre, 254,580; Peterborough and District Association for Community 
Living, 180,347; Ojibways of The Pic River First Nation, 176,718; Pinecrest 
Queensway Health and Community Service, 1 10,018; Plato Adult Education Centre of 
Toronto, 170,052; Port Colborne Co-operative Child Care Services Inc., 232,178; 
Kathy Powell Day Care Services Inc., 136,297; United Counties of Prescott and 
Russell, 770,928; Prince Edward Child Care Services Inc., 225,154; Prince Edward 
Association for Community Living, 274,745; P R Y D E Learning Centre Inc., 342,079; 
Pumpkin's Childcare Service Inc., 641 ,323; 

Queen's Day Care Inc., 513,037; Queen's Park Child Care Centre, 147,851; Mohawks of 
The Bay of Quinte, 156,345; 

Raggedy Ann Daycare Centre Co-Op Inc., 696,862; Chippewas of Rama First Nation, 
222,441; Township of Red Lake, 224,568; Town of Renfrew, 225,465; Reseau 
ontarien des services de garde francophones, 314,000; Resources for Exceptional 
Children, 1 ,258,607; River Oak Parent-Child Centre Inc., 233,432; River Parkway Pre 
School Centre, 144,503; Town of Rockland, 261,517; Bob Rumball Centre for The 
Deaf, 169,741 ; Ryerson Polytechnical Institute, 201 ,067; 

Sagamok Anishnawbek, 156,096; St. Bede Child Care Centre, 114,776; St. Catharines 
Association for Community Living, 382,316; St. Clair College of Applied Arts and 
Technology, 520,121; St. Lawrence Co-Op Day Care Inc., 168,539; St. Lawrence 
College of Applied Arts and Technology, 223,816; St. Mary's Family Learning Centre 
of Windsor Inc., 228,675; Town of St. Mary's, 180,810; St. Matthew's House, 850,977; 
St. Matthew's Cathedral, 110,605; St. Michael and All Angels Day Care Centre, 
161,902; St. Paul Parent Child Centre, 172,434; St. Stephen's Community House, 
187,545; City of St. Thomas, 113,000; St. Thomas/Elgin Association for Community 
Living, 313,926; Salvation Army, Canada East, 1,347,292; Sandy Hill Infant Centre, 
186,302; Sarnia and District Children's Treatment Centre, 219,283; Sarnia Lambton 



68 PUBLIC ACCOUNTS, 1 992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Centre for Children and Youth, 504,561; Chippewas of Saugeen Indian Band, 
245,750; Sault College of Applied Arts and Technology, 265,031 ; City of Sault Ste. 
Marie, 914,045; Sault Ste. Marie District A.M.R., 417,769; Sault Ste. Marie Day Care 
Services Co-Op Inc., 1,355,587; Schoolhouse Playcare Centre of Lakehead Inc., 
152,669; School House Playcare Centre of Durham Inc., 603,484; Seneca College of 
Applied Arts and Technology, 143,664; Seven Towers Non-Profit Daycare Inc., 
501,572; Shaughnessy Blvd. Children's Centre Inc., 128,716; Sheridan College of 
Applied Arts and Technology, 117,368; Shoal Lake #39 First Nation, 132,736; Shoal 
Lake Band #40, 298,412; Silver Creek Association for Children with Handicaps, 
293,434; County of Simcoe, 1,670,739; Town of Sioux Lookout, 321,967; Sisters of 
Our Lady of Mount Carmel, 126,468; Six Nations Indian Reserve, 596,786; Town of 
Smiths Falls, 175,793; South Cochrane ChildA'outh Service, 109,300; Southeast 
Grey Community Outreach Inc., 610,831 ; South Muskoka Association for Community 
Living, 115,999; South Riverdale Child Parent Centre, 139,221; Steelkids Daycare 
Richmond Hill, 141,105; Stonemoor Day Care Centre Inc., 155,141; Story Book 
Nursery School and Day Nursery, 202,272; Stothers Centre for Children and Families, 
127,529; City of Stratford, 599,697; Town of Strathroy, 120,056; Ojibways of Sucker 
Creek Indian Band, 234,122; District of Sudbury Social Services, 283,400; Regional 
Municipality of Sudbury, 1,909,268; Sundowners Day Care and Resource Centre, 
462,704; Sunnybrook Creche, 1 23,039; 

Terry Tan Child Centre Inc., 155,075; Thames Valley Children's Centre, 522,887; 
Thistleoaks Child Care Centre, 125,138; City of Thunder Bay, 3,181,531; Tillsonburg 
and District Association for Community Living, 313,498; City of Timmins, 823,395; 
Today's Child Tomorrow's Future Children's Centres Inc., 122,915; Trent Day Care 
Centre Inc., 168,379; Trenton and District Association for Community Living, 122,469; 
Tropicana Community Services Organization of Scarborough, 110,114; Township of 
Tuckersmith, 177,688; 

Umbrella Family and Child Centre, 359,787; University of Guelph, 466,493; United 
Counties of Stormont, Dundas and Glengarry, 526,660; United Way of Peterborough 
and District, 176,848; Upper Paradise Corner Children's Centre Inc., 141 ,459; 

Valleyview Child Care Centre of London, 119,841; Town of Vankleek Hill, 109,117; 
Victoria Day Care Services, 320,587; Volunteer Information Group for Community and 
Social Development in North Wellington, 180,250; 

Wabaseemoong Independent Nations, 245,432; Walden Public Library Board, 132,456; 
Town of Wallaceburg, 388,189; Walpole Island First Nation, 324,266; Ward Nine Day 
Care Connection Inc., 440,742; Waterfront Child Development Centre, 146,423; 
Regional Municipality of Waterloo, 9,808,234; Treatment Centre of Waterloo Region, 
332,786; Wawa Parent-Child Play Centre, 539,235; Welland District Association for 
Community Living, 256,308; County of Wellington, 2,269,569; Ojibways of West Bay 
Indian Band, 499,335; West End Creche Child and Family Centre, 119,345; Western 
Day Care Centre Inc., 807,645; West Nipissing Association for Community Living, 
198,539; Westpark Daycare Centre, 121,690; West Scarborough Neighbourhood 
Community Centre, 21 1 ,426; Whitefish Bay Band 32A, 363,841 ; Whitehills Preschool 
Association, 634,301; Wikwemikong Unceded Indian Reserve, 477,692; City of 
Windsor, 3,698,649; Town of Wingham, 307,356; Wise Owl Day Care Centre, 
616,673; Woodgreen Community Centre, 325,052; 

Y.M.C.A. Canada, 8,752,428; Barrie Y.M.C.A.-Y.W.C.A., 119,213; Brockville Family 
Y.M.C.A.-Y.W.C.A., 193,021; Y.M.C.A.-Y.W.C.A. of Guelph, 310,595; Sarnia 
Y.M.C.A.-Y.W.C.A., 251,909; York Central Hospital, 447,148; York Professional Day 
Care Inc., 140,476; Regional Municipality of York, 9,684,399; York Region Day Care 
Hotline Inc., 118,299; York Toy Library and Parent Resource Centre, 204,551; York 
University Co-Op Day Care, 135,344; Y.W.C.A. of Canada, 739,218; 



PUBLIC ACCOUNTS, 1992-93 69 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

86637 Canada Inc., 151 ,975; 

Accounts under $109,000 — 58,063,215. 

Child Treatment Services ($23,879,588): 

Chedoke-McMaster Hospitals, 2,971,685; C M Hincks Treatment Centre, 3,746,586; 
George Hull Centre for Children and Families, 1 ,890,548; Madame Vanier Children's 
Services, 122,463; Network North-The Community Mental Health Group, 4,231,930; 
Ottawa-Carleton Regional Residential Treatment (Roberts/Smart) Centre, 728,232; 
Royal Ottawa Health Care Group, 7,550,585; Youthdale Treatment Centres Ltd., 
2,549,600; Accounts under $109,000—87,959. 

Young Offenders Services ($78,257,515): 

Anago Non-Residential Resources Inc., 600,939; Anderson House Group Home, 265,900; 
Associated Youth Services of Peel, 731 ,992; Bayfield Homes Ltd., 201 ,822; Blue Hills 
Academy, 320,763; Boreal Centre of Timiskaming, 170,500; Boys' Home, 1,807,488;; 
C.A.S. of Algoma, 1 ,032,581 ; Casatta Ltd., 4,207,092; C.A.S. of: Nipissing, 758,269; 
District of Temiskaming, 361,068; Central Toronto Youth Services, 435,112; 
Cerminara Boys' Residence, 714,137; Community Corrections of London, 121,301; 
Community Homes Limited, 1,720,789; Community Resource Services, 1,313,605; 
Corbyville Children's Homes Inc., 634,552; Cornwall Youth Residence Inc., 692,829; 
Craigwood Youth Services, 1,563,034; William W. Creighton Centre, 3,709,309; 
Crisis Centre North Bay, 958,223; Dawn Patrol Group Homes Inc., 722,730; Dellcrest 
Children's Centre, 721,173; Eastern Ontario Young Offenders Services, 576,158; 
Eastview Boys and Girls Club, 148,622; Essex County Diversion Program Inc., 
195,498; Family Sen/ices of Hamilton- Wentworth Inc., 1,461,618; Family Services 
Centre of Sault Ste. Marie and District, 173,455; Fernie House Inc., 1,097,104; 
George R. Force Group Homes Inc., 1,323,310; Marcus Garvey Group Home, 
126,323; Regional Municipality of Hamilton- Wentworth, 137,400; Harmony Island 
Estate for Youth, 164,882; Haydon Youth Services, 138,960; Henwood Group 
Homes, 199,435; John Howard Society of Hamilton, 196,303; John Howard Society of 
Waterloo-Wellington, 810,470; Juvenile Detention Niagara, 681,534; Kawartha Family 
Court Assessment Services, 267,200; Kennedy House Youth Services Inc., 
2,898,036; Kenora- Patricia Child Family Services, 1,231,527; Lakehead Regional 
Family Centre, 322,500; Le Service Familial de La Sudbury, 451 ,726; London Family 
Court Clinic Inc., 716,960; Lutherwood, 751,729; Maryvale Adolescent and Family 
Service, 1,676,493; Murray McKinnon Foundation, 1,618,321; Mertineit Group Home 
Inc., 692,789; Morrissette Therapeutic Treatment Home, 381,180; Morton Youth 
Services, 820,082; Nee Gi Nan Group Home Inc., 549,284; Niagara Institute for Youth 
Care, 120,986; Noahs Ark Enterprises, 292,309; Norkapp Place, 616,769; Northern 
Ontario Group Homes Inc., 442,217; Ontario Federation of Indian Friendship Centres, 
174,400; Oshawa and District Family Court Clinic Inc., 870,165; Otonabee Youth 
Centre, 166,459; Ottawa-Carleton Regional Residential Treatment (Roberts/Smart) 
Centre, 1 ,445,840; Payukotayno James and Hudson Bay Family Services, 1 ,555,165; 
Lester B. Pearson Centre for Children and Youth, 117,878; Peel Children's Centre, 
233,769; Peterborough Youth Services, 144,500; Pine Hill Youth Residence, 864,824; 
Ray of Hope Home, 2,006,924; Renaissance Homes (1990) Inc., 1,324,168; Renfrew 
County Youth Services, 237,113; Ste-Anne's Street Home, 303,028; Saint John's 
School, 8,454,433; St. Lawrence Youth Association, 2,262,492; St. Leonard's Society 
of Brant, 124,470; Sampson House, 137,438; Sarnia Lambton Centre for Children 
and Youth, 121,224; Setterland Group Homes Inc., 354,692; South Cochrane Child/ 
Youth Service, 324,188; Sudbury Youth Services Inc., 2,429,702;Tikinagan Child and 
Family Services, 655,861; Toronto Group Home Inc., 1,138,996; West Scarborough 
Neighborhood Community Centre, 115,359; Yorklea Children's Lodges Inc., 835,192; 
Young Star House, 597,308; Youth Services Bureau of Ottawa, 764,395; Youth 
Services of Lambton County, 1 1 1 ,383; 753287 Ontario Ltd., 390,976; Accounts under 
$109,000-^,948,785. 



70 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Jobs Ontario Training ($981 ,877): 

Regional Municipality of Hamilton-Wentworth, 115,139; Municipality of Metropolitan 
Toronto, 520,000; Accounts under $109,000—346,738. 

Payments In Lieu of Municipal Taxes ($5,850): 
Accounts under $109,000—5,850. 

Named Grants ($26,700): 

Accounts under $109,000—26,700. 

Developmental Services ($593,333,214): 

Residential Services and Community Resource Centres ($250,971 ,254): 

Access Community Services Inc., 1,431,457; Ajax- Pickering and Whitby Association 
for Community Living, 1,458,405; Algoma District Mental Retardation Services, 
3,404,665; Almaguin Highlands Community Living, 264,826; Almonte Community 
Development Corp., 448,353; Anago Non-Residential Resources Inc., 1 ,122,648; 
Association pour integration sociale d 'Ottawa-Car leton, 568,447; Atikokan and 
District A.M.R., 316,729; 

Barrie and District Association for People with Special Needs, 5,154,512; Bethesda 
Community Services of Niagara Inc., 879,480; Bethesda Home for Mentally 
Handicapped, 4,664,405; Brampton Caledon Community Living, 1,576,815; 
Brantford and District Association for Community Living, 3,043,239; Brantwood 
Residence Development Centre, 6,703,539; Brockville and Area Community 
Living Association, 416,008; Burlington Association for Community Living, 
2,163,297; 

Cambridge Association for the Mentally Handicapped, 2,421,261; Campbellford 
District A.M.R., 537,475; Camphill Village Ontario Inc., 192,520; C.A.S. of: Brant, 
195,500; Region of Halton, 242,169; Hamilton-Wentworth, 184,800; Metropolitan 
Toronto, 248,550; District of Sudbury/Manitoulin, 655,812; District of Thunder 
Bay, 292,300; Catholic Charities of The Archdiocese of Toronto, 841,144; 
Canadian Institution of Spirituality and Aging, 1 1 3,1 00; Central Seven Association 
for The Developmentally Handicapped, 491 ,363; Centre for The Developmentally 
Challenged of Thunder Bay and District, 6,051,978; Ontario Federation for The 
Cerebral Palsied, 1,562,615; Chatham and District Association for Community 
Living, 355,977; Christian Horisons Inc., 12,421,841; Cochrane Association for 
Community Living, 336,924; Cochrane Temiskaming Resource Centre, 
6,359,976; Collingwood Community Living, 1,213,915; Community Living 
Alternatives, 481,634; Community Living-Central Huron, 365,427; Community 
Living-Fort Erie, 1,312,720; Community Living-Huntsville, 702,997; Community 
Living-Huronia, 1,556,775; Community Living-Kincardine and District, 323,883; 
Community Living-Mississauga, 4,500,534; Community Living-Niagara Falls, 
1,625,683; Community Living-Oakville, 1,340,256; Community Living-Owen 
Sound and District, 881,088; Community Living Association-South Simcoe, 
1,283,031; Community Living-Stormont County, 618,251; Community Living- 
Timmins, 1,099,436; Community Services in Hastings Lennox and Addington, 
1 ,364,544; Crest Centre, 387,826; 

Development Learning and Caring Residential Services, 125,745; Dryden and District 
Association for Community Living, 291,182; Dufferin Association for Community 
Living, 708,209; Dundas County Community Living, 1 ,239,393; 

Elmira and District Association for Community Living, 526,448; Espanola and District 
Association for Community Living, 388,651 ; 



PUBLIC ACCOUNTS, 1992-93 71 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Family Home Operators, 296,530; Fort Frances District Association for Community 
Living, 437,962; Fon/vard House of London, 331,398; Friends of LArche 
Daybreak, 1 ,485,736; 

Georgina Association for Community Living, 758,852; Glengarry Association for 
Community Living, 872,663; J.D. Griffin Adolescent Centre, 1,426,416; Grimsby/ 
Lincoln and District Association for Community Living Inc., 1 ,869,293; Guelph and 
Wellington Association for Community Living, 1 ,391 ,387; 

Haldimand A.M.R., 694,642; Hamilton Association for Community Living, 1,550,895; 
HARC Inc., 385,860; Hearst and District A.M.R., 196,875; Home Again 
Residential Programs for the Handicapped, 1,557,708; Hopewell Children's 
Homes Inc., 344,805; 

Ingersoll Support Services, 263,156; Integrative Housing Inc., 181,462; Iroquois Falls 
Association for Community Living, 487,125; 

George Jeffrey Children's Treatment Centre, 1 ,206,929; 

Kapuskasing Association for Community Living, 600,612; Kenora-Patricia Child and 
Family Services, 160,152; Kerry's Place Corp., 3,242,817; Kingston and District 
Association for Community Living, 279,798; Kinsmen Club of Cornwall Inc., 
135,140; Kirkland Lake and District Association for the Developmentally 
Handicapped, 2,012,629; K-W Habilitation Services, 2,027,814; 

Lakehead Association for Community Living, 2,246,459; Lambton County Association 
for The Mentally Handicapped, 1,336,125; Association for Community Living- 
Lanark County, 797,450; L'Arche Hamilton, 276,480; L'Arche North Bay, 
392,537; LArche Ottawa, 470,594; LArche Stratford, 512,081; LArche Sudbury 
Inc., 559,814; Lennox and Addington A.M.R., 175,886; Lindsay and District 
Association for Community Living, 210,846; Listowel and District Association for 
Community Living, 337,686; Community Living-London, 2,408,300; 

Mains ouvertes, 945,371; Manitoulm and District Association for Community Living, 
160,360; Maryfarm Inc., 281,179; Mattawa and District Association for 
Community Living, 557,947; Meaford-Beaver Valley Community Support 
Services, 436,694; Metropolitan Toronto Association for Community Living, 
15,774,211; Moosonee/Moose Factory Association for Community Living, 
188,538; Muki Baum Association for Rehabilitation of Multi-Handicapped Inc., 
1 ,258,399; 

New Beginnings Homes for The Developmentally Handicapped of Metro Toronto, 
990,000; New Leaf Living and Learning Together Inc., 2,155,741 ; Newmarket and 
District Association for Community Living, 2,275,500; New Visions Home for 
Children and Adolescents, 2,710,451; North Bay Association for Community 
Living, 1,842,478; North Halton Association for The Developmentally 
Handicapped, 1,074,193; North Hastings Community Integration Association, 
204,353; 

Oaklands Regional Centre, 7,981,684; Ongwanada Hospital, 9,828,624; Operation 
Springboard, 967,663; Orillia Association for The Handicapped, 854,092; Oshawa 
and District Association for Community Living, 4,203,467; Ottawa and District 
A.M.R., 2,697,193; Ottawa Foyers Partage Inc., 356,312; Ottawa Valley Autistic 
Homes, 591 ,834; Our Home Project for Community Living of Durham, 682,944; 

Parkway House, 424,339; Participation House-Hamilton, 1,424,564; Participation 
House-Brantford, 866,580; Participation House Project London, 120,869; 



72 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Participation House-Waterloo, 511,876; Pembroke and District Association for 
Community Living, 186,269; Peterborough and District Association for 
Community Living, 1,690,069; Peterborough Hearing Handicapped Group Home 
Society, 452,033; Plainfield Children's Home, 3,267,367; Port Colborne 
Association for Community Living, 1,777,554; Prescott-Russell Association for 
Community Living, 960,861; Prince Edward Association for Community Living, 
678,597; 

Reena Foundation, 3,599,171; Bob Rumball Centre for The Deaf, 646,854; Rygiel 
Home, 5,958,865; 

Safehaven Project for Community Living, 1,669,040; St. Catharines Association for 
Community Living, 3,185,138; St. Mary's and District Association for Community 
Living, 271,014; St. Thomas/Elgin Association for Community Living, 507,291; 
Salvation Army, Canada East, 4,694,556; Sarnia and District Association for 
Community Living, 132,940; Sault Ste. Marie District A.M.R., 3,015,348; Sioux 
Lookout-Hudson Association for Community Living, 155,503; Society of St. 
Vincent de Paul, 570,840; Community Living-South Huron, 420,423; South 
Muskoka Association for Community Living, 1 ,744,360; Stormont, Dundas and 
Glengarry Developmental Services Centre, 192,121; Stratford and District 
Association for the Mentally Retarded, 781 ,610; Sudbury and District Association 
for Community Living, 1,443,170; Sunbeam Residential Development Centre, 
4,952,418; Surex Community Services, 2,332,41 1 ; 

Tamir Foundation, 183,003; Tayside Community Residential and Support Options, 
177,996; Beth Tikvah Foundation of Hamilton, 169,420; Tillsonburg and District 
Association for Community Living, 894,853; Total Communication Environment 
Inc., 219,192; Trenton and District Association for Community Living, 376,938; 
Tri-County Mennonite Homes, 500,230; Tri-Town Association for Community 
Living, 801,425; Valley Association for Community Living, 1,552,844; Vita 
Community Living Services of Toronto, 1 ,054,099; Vos and Vos Inc., 1 17,665; 

Walkerton District Community Support Services, 697,919; Welland District 
Association for Community Living, 2,335,931; West Nipissing Association for 
Community Living, 1,066,095; West Parry Sound Association for Community 
Living, 565,637; Windsor Community Living Support Services, 2,855,776; 
Wingham and District Association for Community Living, 153,147; Woodstock 
and District Developmental Services, 138,809; 

York South Association for Community Living, 2,149,681; Y.W.C.A. of Canada, 
1 ,345,294; Accounts under $109,000—2,579,349. 

Sheltered Workshops, Protective and Other Supportive Services ($341 ,937,235): 

Access Better Living Inc., 132,406; Access Community Services Inc., 240,597; Adult 
Resource Centre (Quinte) Inc., 406,728; Ajax-Pickering and Whitby Association 
for Community Living, 1,463,497; Algoma District Mental Retardation Service, 
2,508,327; Algoma Health Unit, 747,576; Algonquin College, 139,800; Almaguin 
Highlands Community Living, 541,746; Almonte Community Development Corp., 
207,152; Alternatives Community Program Service (Peterborough) Inc., 241,675; 
Anago (Non) Residential Resources Inc., 157,027; Arnprior and District 
Association for Community Living, 746,294; Association pour I'integration sociale 
d'Ottawa Carleton, 706,705; Atikokan and District A.M.R., 422,353; Avenue II 
Community Program Services Thunder Bay Inc., 2,001 ,284; 

Barrie and District Association for People with Special Needs, 5,274,408; Bethesda 
Community Services of Niagara Inc., 1 ,861 ,294; Bethesda Home for the Mentally 
Handicapped Inc., 623,651; Brampton Caledon Community Living, 2,103,241; 



PUBLIC ACCOUNTS, 1992-93 73 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Brantford and District Association for Community Living, 1,373,906; Brockville 
General Hospital, 396,780; Brockville and Area Centre for Developmentally 
Handicapped Persons, 1,822,437; Brockville and District Association for 
Community Involvement, 655,452; Brockville Community Workshop Inc., 
421,203; Brockville and Area Community Living Association, 1,377,964; 
Burlington Association for Community Living, 1 ,028,700; 

Cambridge Association for The Mentally Handicapped, 2,054,870; Campbellford 
District A.M.R., 979,867; Carleton Place and District Memorial Hospital, 869,608; 
Casa Verde Health Centre, 207,630; 

C.A.S. of: Bruce, 210,149; County of Dufferin, 132,91 1 ; District of Nipissing, 313,349; 
Ottawa-Carleton, 1,023,084; District of Rainy River, 838,943; Catholic Charities 
of The Archdiocese of Toronto, 309,648; Catholic Family Services of Hamilton- 
Wentworth, 295,460; Catholic Family Services of Ottawa-Carleton, 352,326; 
Catulpa-Tamarac, 992,534; Canadian Deaf-Blind and Rubella Association, 
467,948; Canadian Mental Health Association, 544,200; Central Park Lodge Inc., 
142,038; Central Seven Association for The Developmentally Handicapped, 
1,050,967; Centre for The Developmentally Challenged of Thunder Bay and 
District, 144,744; Centretown Community Health Centre, 332,767; Ontario 
Federation for The Cerebral Palsied, 577,162; Chatham and District Association 
for Community Living, 3,771,365; Chedoke-McMaster Hospitals, 3,750,330; 
Children at Risk, 305,464; Children's Hospital of Eastern Ontario, 1,113,994; 
Children's Mental Health Service of Haldimand-Norfolk, 582,268; Children's 
Rehabilitation Centre of Essex County, 537,806; Christian Horizons Inc., 
8,518,134; Cochrane Association for Community Living, 308,594; Cochrane 
Temiskaming Resource Centre, 1,714,761; Collingwood Community Living, 
2,750,848; Community Access Support Services (Norfolk), 1,500,178; Comcare 
(Canada) Ltd., 137,940; Community Counselling of Nipissing, 289,093; Comcare- 
Homeward Bound, 178,993; Community Living-Central Huron, 1,816,345; 
Community Living-Fort Erie, 614,801; Community Living-Huntsville, 615,498; 
Community Living-Huronia, 1,515,367; Community Living-Kincardine and District, 
450,112; Community Living-Mississauga, 3,485,024; Community Living-Niagara 
Falls, 1,319,350; Community Living-North Frontenac, 462,472; Community 
Living-Oakville, 1,271,572; Community Living-Owen Sound and District, 
1,765,504; Community Living-Renfrew and District, 810,487; Community Living 
Association-South Simcoe, 1,059,943; Community Living-Stormont County, 
1,408,495; Community Living-Timmins, 630,013; Community Living-Wiarton and 
District, 849,048; Community Occupational Therapists and Associates, 325,139; 
Community Services of Hastings, Lennox and Addington, 2,107,123; Cornwall 
General Hospital, 186,275; Counselling Services of Belleville and District, 
1,879,675; 

Dryden and District Association for Community Living, 1,072,780; Dufferin 
Association for Community Living, 1,450,581 ; Dundas County Community Living, 
640,604; Diane Dunleavy Residence Inc., 604,565; Durham Association for 
Family Respite Relief, 852,1 17; Regional Municipality of Durham, 768,587; 

East York Residental Services, 715,743; Elliot Lake A.M.R., 246,002; Elmira and 
District Association for Community Living, 1,065,352; Equipe d'hygiene mentale 
pour francophones de S-D-G Inc., 475,282; Espanola and District Association for 
Community Living, 580,854; Essex Association for Community Living, 5,557,460; 
County of Essex, 119,336; Ethnic Organization for The Handicapped, 1,097,080; 
Guelph and District Extend-A-Family, 396,379; Kitchener Waterloo Extend-A- 
Family Association, 928,227; Extend-A-Family (Scarborough), 173,632; Extend- 
A-Family (North York), 132,660; Extend-A-Family (Toronto), 195,357; Extend-A- 
Family (Windsor and Essex County), 186,860; 



74 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Family Counselling and Support Services of Guelph Wellington, 362,543; Family 
Counselling Centre of Brant Inc., 379,780; Family Service Kent, 144,591; Family 
Service London, 346,220; Family Service Windsor, 222,093; Family Service 
Association of Metropolitan Toronto, 466,505; Family Services Centre of Sault 
Ste. Marie and District, 184,812; Family Services of Peel, 187,204; Fort Frances 
and District Association for Community Living, 1,329,296; Fon^/ard House of 
London, 933,075; Friends of I'Arche, 376,148; 

Gananoque Association for Community Living, 188,043; Georgina Association for 
Community Living, 1,465,173; Geraldton and District Association for Community 
Living, 1,103,113; Town of Geraldton, 148,463; Glengarry Association for 
Community Living, 511,212; Great War Memorial Hospital, 555,089; J.D. Griffin 
Adolescent Centre, 1,619,002; Grimsby/Lincoln and District Association for 
Community Living Inc., 1,737,719; Groupe action pour I'enfant, la famille et la 
communaute, 720,575; Guelph Community Health Centre, 166,020; Guelph 
Wellington Association for Community Living, 3,766,1 57; 

Haldimand A.M.R., 693,547; Haliburton and District A.M.R., 486,700; Regional 
Municipality of Halton, 169,256; Hamilton Association for Community Living, 
3,287,919; Hanen Early Language Resource Centre, 196,000; H A R C Inc., 
281,685; Harmony Centre Skills Unlimited, 283,457; Hatts Off Specialized 
Services, 209,241 ; Hearst and District Association for the Mentally Handicapped, 
347,287; Home Again Residential Programs for the Handicapped, 501 ,810; Hotel 
Dieu Hospital, 404,700; 

Independent Living Residences for Deaf-Blind, 1 ,092,087; Infant and Family Program 
Inc. Windsor and Essex County, 749,117; Integrative Housing Inc., 684,459; 
Iroquois Falls Association for Community Living, 356,432; 

George Jeffrey Children's Treatment Centre, 1 19,269; 

Kapuskasing Association for Community Living, 608,101; Kenora Association for 
Community Living, 3,110,923; Kerry's Place Corp., 1,302,820; Kingston 
Community Counselling Centre, 114,278; Kingston and District Association for 
Community Living, 3,615,565; Kirkland Lake and District Association for the 
Developmentally Handicapped, 678,604; Kitchener- Waterloo Counselling 
Services Inc., 160,943; K-W Habilitation Services, 3,453,437; 

Lakehead Association for Community Living, 3,152,802; Lakehead Regional Family 
Centre, 613,537; Lake Ridge Community Support Services, 684,169; Lake of The 
Woods Child Development Centre, 289,317; Lambton County Association for 
Mentally Handicapped, 3,419,796; Association for Community Living (Lanark), 
784,574; County of Lanark, 354,652; Lansdowne Children's Centre, 824,006; 
L'Arche Arnprior, 360,906; L'Arche Ottawa, 610,473; LArche Sudbury, 179,185; 
Laurentian Hospital, 532,592; Leads Employment Services London Inc., 654,729; 
Leeds, Grenville and Lanark District Health Unit, 274,088; Lennox and Addington 
A.M.R., 338,963; Lennox and Addington Family and Children's Services, 
133,794; Lindsay and District Association for Community Living, 1,957,684; Lions 
Home for Deaf Children, 236,850; Listowel and District Association for 
Community Living, 473,061; Community Living-London, 4,410,057; Lutheran 
Community Care Centre, 434,445; 

Macintosh Children's Residence, 292,615; K.C. MacLure Habilitation Centre, 
366,425; Madawaska Valley Association for Community Living, 682,240; Madoc 
COPE Corp., 272,564; Mains ouvertes-Open Hands Association, 153,314; 
Mainstream-Unsheltered Workshop Inc., 128,747; Mallorytown Residence Inc., 
433,665; Manitoulin and District Association for Community Living, 294,764; 



PUBLIC ACCOUNTS, 1992-93 75 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Mattawa and District Association for Community Living, 215,807; Meaford-Beaver 
Valley Community Support Services, 618,846; Med and Care Partnership, 
147,596; Metropolitan Toronto Association for Community Living, 13,765,277; 
Mississauga Hospital, 504,693; Moosonee/Moose Factory Association for 
Community Living, 202,948; Muki Baum Association for Rehabilitation of Multi- 
Handicapped Inc., 1,968,158; 

Network North-The Community Mental Health Group, 1,028,087; New Beginnings 
Homes for the Developmentally Handicapped of Metropolitan Toronto, 214,467; 
New Frontiers Support Services, London Middlesex, 884,893; Newmarket and 
District Association for Community Living, 1,168,454; Niagara Family and 
Children's Services, 219,727; Niagara Peninsula Crippled Children's Society, 
132,007; Regional Municipality of Niagara, 301,800; Niagara Training and 
Employment Agency, 675,396; Nipigon-Red Rock Association for Community 
Living, 408,802; Norfolk Association for Community Living, 2,739,035; North Bay 
Association for Community Living, 2,009,655; Northern College of Applied Arts 
and Technology, 867,337; North Grenville Association for Community Living, 
1,208,601; North Halton Association for The Developmentally Handicapped, 
1,134,624; North Hastings Community Integration Association, 256,814; North of 
Superior Association for Community Living, 204,756; Northumberland Family 
Respite Services Inc., 295,707; North Wentworth A.M.R., 330,899; 

Oakdale Child and Family Service Ltd., 723,521 ; Oaklands Regional Centre, 452,697; 
Oakville Children's Home Ltd., 242,621 ; Olsten Healthcare, 126,434; Ongwanada 
Hospital, 7,952,418; Orillia Association for The Handicapped, 1 ,612,754; Oshawa 
and District Association for Community Living, 2,887,354; Ottawa-Carleton Life 
Skills Inc., 2,702,589; Ottawa and District A.M.R., 4,758,791; Ottawa Rotary 
Home, 425,361 ; Ottawa Valley Autistic Home, 928,823; 

Para-Med Health Services, 466,978; Parents for Community Living Kitchener- 
Waterloo Inc., 133,200; Parents Helping Parents Association, 294,639; District of 
Parry Sound Welfare Administration Board, 127,882; Parry Sound Child and 
Family Centre, 819,805; Participation House-Hamilton, 283,678; Participation 
House- Brantford, 272,994; Participation House Project- London, 1,229,941; 
Participation Projects-Sudbury, 521,500; Participation Lodge-Grey/Bruce, 
283,480; Participation House Project- Durham Region, 1,060,269; Patricia Centre 
for Children and Youth, 589,359; Regional Municipality of Peel, 252,392; 
Pembroke and District Association for Community Living, 2,141,333; 
Peterborough County/City Health Unit, 171,272; Peterborough and District 
Association for Community Living, 1,472,696; Peterborough Hearing 
Handicapped Group Home Society, 298,027; Phoenix 1 , 229,072; Pioneer Youth 
Services Ltd., 442,076; Plainfield Children's Home, 536,243; Port Colborne 
Association for Community Living, 1,066,229; Port Hope/Cobourg and District 
A.M.R., 746,383; Prescott and Russell Association for Community Living, 
1 ,390,451 ; Prince Edward Association for Community Living, 876,665; 

Quad County A.M.R., 798,402; Queen's University, 1,089,809; Quinte Hearing 
Handicapped Community Services Association, 395,858; 

Rainbow Residential Services, 383,224; Reena Foundation, 4,357,710; Religious 
Hospitallers of St. Joseph of the Hotel Dieu, 217,297; Renfrew County and 
District Health Unit, 564,705; Royal Victoria Hospital of Barrie, 231,115; Bob 
Rumball Association for The Deaf, 479,1 07; Rygiel Home, 860,373; 

Alice Saddy Association, 1,215,575; St. Catharines Mainstream Non-Profit Housing 
Project, 488,941 ; St. Catharines Association for Community Living, 2,830,907; St. 
Francis Advocates Sarnia (Inc.), 438,127; St. Lawrence College of Applied Arts 



76 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

and Technology, 216,324; St. Mary's and District Association for Community 
Living, 802,572; St. Stephen's Residence of Ottawa, 207,206; St. Thomas/Elgin 
Association for Community Living, 3,312,324; Salvation Army, Canada East, 
163,830; Sarnia and District Association for Community Living, 2,112,791; Sault 
College of Applied Arts and Technology, 193,111; Sault Ste. Marie General 
Hospital, 741,403; Sault Ste. Marie District A.M.R., 2,568,412; Services 
communautaires de Prescott-Russell, 258,204; Simcoe Habilitation Services Inc., 
272,479; Sioux Lookout-Hudson Association for Community Living, 896,698; 
Social Service Bureau Sarnia/Lambton Inc., 263,560; Somerset West Community 
Health Centre, 589,762; South East Grey Support Sen/ices, 1,024,027; 
Community Living-South Huron, 1,316,604; South Muskoka Memorial Hospital, 
142,560; South Muskoka Association for Community Living, 1,275,669; 
Southwest Ontario Non-Profit Services Inc., 143,764; Special Care People Ltd., 
321,584; Specialized Youth Services, 394,030; Special Needs Services, 
12,566,601; Stewart Homes Inc., 819,223; Stormont, Dundas and Glengarry 
Developmental Services Centre, 1,057,761; Stratford and District A.M.R., 
1,796,964; Stratford Family Counselling Service, 540,939; Strathroy and Area 
Association for Community Living, 2,325,262; Sudbury and District Association 
for Community Living, 4,364,803; Sudbury Community Service Centre, 
1,168,196; Sunbeam Residential Development Centre, 1,037,210; Surex 
Community Services, 788,172; Surrey Place Centre, 8,282,182; 

Tayside Community Residential and Support Options, 354,522; Tillsonburg and 
District Association for Community Living, 2,031,706; Total Communication 
Environment Inc., 1,519,202; Trenton and District Association for Community 
Living, 401,752; Trent University, 477,880; Tri-County Adult Protective Service, 
294,935; Tri-County Mennonite Homes, 334,772; Tri-Town Association for 
Community Living, 704,282; 

University of Western Ontario, 348,947; 

Valley Association for Community Living, 1,227,235; Vita Community Living Services 
of Toronto, 1 ,276,642; Victorian Order of Nurses for Canada, 288,830; 

Walkerton and District Community Support Services, 1,266,381; Wallaceburg and 
Sydenham District Association for Community Living, 1,338,204; Regional 
Municipality of Waterloo, 423,700; Welland and District Association for 
Community Living, 1,060,505; West Nipissing Association for Community Living, 
944,390; West Parry Sound Association for Community Living, 700,414; Wesway 
Inc., 1,250,897; Winchester District Memorial Hospital, 116,510; Windsor 
Community Living Support Services, 4,195,393; Windsor Western Hospital 
Centre Inc., 120,311; Wingham and District Association for Community Living, 
868,573; Woodgreen Community Centre, 172,380; Woodstock and District 
Developmental Service, 2,919,715; 

Y.M.C.A. Canada, 149,052; Y.M.A'.W.C.A. Association of Woodstock, 193,718; York 
Central Hospital, 720,859; York Community Services, 177,111; Regional 
Municipality of York, 664,071; York South Association for Community Living, 
1,999,085; York Support Network Services, 1,215,719; Y's Owl Manufacturing 
Co-op Inc., 1 ,184,175; Y.W.C.A. of Canada, 726,708; 

477106 Ontario Ltd., 426,399; 

Accounts under $109,000—5,604,209. 

Payment In Lieu of Municipal Taxes ($424,725): 
Accounts under $109,000 — 424,725. 



PUBLIC ACCOUNTS, 1992-93 77 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

Less: Recoveries from Other Ministries ($156,300): 
Health, 156,300. 

Capital Fund ($95,630,155): 

Acquisition/Construction Physical Assets ($3,584,244): 

Ministry of Government Services, 1 ,968,499; Accounts under $109,000 — 1 ,615,745. 

Transfer Payments — Capital Grants ($92,045,91 1 ): 
Adults' Social Services ($46,308,705): 

City of Cornwall, 2,500,000; Covenant House Toronto, 2,471,000; Eabametoong 
First Nation, 320,000; County of Essex, 1,814,900; Finch District Seniors 
Housing Corp., 450,000; Good Companions' Senior Centre, 124,220; 
Haldimand-Norfolk Women's Shelter, 210,151; Regional Municipality of 
Halton, 3,745,429; Halton Women's Place, 1 ,000,000; City of York, 194,000; 
County of Huron, 4,350,000; I O O F Senior Citizen Homes Inc., 301,100; 
County of Lambton, 200,000; District of Manitoulin Board, 1,608,245; 
Maxville Manor, 3,561,117; Ministry of Health, 900,000; Momiji Health Care 
Society Inc., 152,000; Nelson House of Ottawa-Carleton, 398,521; Regional 
Municipality of Niagara, 188,873; North Renfrew Health and Social Planning 
Committee, 1,070,000; Regional Municipality of Peel, 1,172,530; Perth 
County Transition Home for Women Inc., 275,000; Salvation Army, Canada 
East, 2,009,085; Second Base Youth Shelter, 1 ,500,000; County of Simcoe, 
4,929,061; Sisters of Charity at Ottawa, 2,434,177; Survival Through 
Friendship House of Huron County Inc., 240,902; City of Thunder Bay, 
4,000,000; Thunder Bay Non-Profit Housing Corp., 174,161; Tri-County 
Mennonite Home Association, 1,014,561; Accounts under $109,000 — 
2,999,672. 

Children's Services ($36,700,300): 

Mohawk Council of Akwesasne, 2,016,800; Atikokan Non-Profit Day Care Corp., 
275,000; Bearskin Lake Band, 550,000; Town of Carleton Place, 200,000; 
C.A.S. of: Algoma, 239,983; Brockville and United Counties of Leeds and 
Grenville, 170,000; County Huron, 1,000,000; Metropolitan Toronto, 134,169; 
District of Nipissing, 2,049,700; Ottawa-Carleton, 4,013,840; Oxford County, 
610,000; Centre Pivot du Triangle Magique, 1 15,100; Child's Place, 446,532; 
Constance Lake Band 92, 116,000; Corbyville Children's Homes Inc., 
191,695; Ojibways of Couchiching, 450,000; Dutton Co-Op Child Care 
Centre Inc., 650,000; Family Day Care Services, 530,926; Family Services 
Hamilton-Wentworth, 455,225; Forest Avenue Child Care Inc., 178,050; 
Ojibways of Garden River Band, 751,800; Gull Bay Indian Band, 528,000; 
Hamilton East Community Services Corp., 261,800; Kancar Community 
Children's Centre Inc., 584,343; Kinark Child and Family Services, 358,061; 
London Children's Connection Inc., 3,121,657; Linda Lowe Daycare Centre, 
450,000; Maryvale Adolescent and Family Service, 293,544; Municipality of 
Metropolitan Toronto, 150,070; Munsee-Delaware Nation, 400,000; 
Chippewas of Nawash Band, 750,000; Nee-Gi-Nan Group Home Inc., 
433,200; Northern College of Applied Arts and Technology, 420,000; Ottawa- 
Carleton Regional Residential Treatment (Roberts/Smart) Centre, 538,382; 
Parry Sound Child and Family Centre, 500,000; Payukotayno James and 
Hudson Bay Family Services, 369,748; Phoenix Centre for Children and 
Family, 450,000; P R Y D E Learning Centre Inc., 113,299; St. Lawrence 
Youth Association, 504,587; School House Playcare Centre of Durham Inc., 
112,500; Seven Towers Non-Profit Family Day Care Inc., 300,639; Sisters of 
The Sacred Heart of The Incarnate Word, 150,000; Thorold Co-Op Nursery 
School Inc., 280,000; Trent University, 800,000; Whitefish Bay Band #32A, 
725,000; Oakville Family Y.M.C.A., 1,868,492; Accounts under $109,000— 
7,092,158. 



78 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Concluded 

Developmental Services ($9,036,906): 

Barrie and District Association for People with Special Needs, 170,052; Brantford 
and District Association for Community Living, 212,077; Burlington 
Association for Community Living, 631,535; Carleton Place and District 
Memorial Hospital, 166,017; Christian Horizons Inc., 837,093; Cochrane 
Temiskaming Resource Centre, 125,000; Collingwood Community Living, 
131,628; Community Living-Huntsville, 279,650; Community Living-Niagara 
Falls, 133,873; Community Living-Oakville, 325,353; Community Living 
Association-South Simcoe, 315,000; Espanola and District Association for 
Community Living, 141,015; Essex Association for Community Living, 
121,600; Georgina Association for Community Living, 138,190; Glengary 
Association for Community Living, 120,000; Haldimand A.M.R., 340,812; 
Metropolitan Toronto Association for Community Living, 275,132; New 
Beginnings Homes for Developmentally Handicapped Metropolitan Toronto, 
205,280; Orillia Association for The Handicapped, 152,546; St. Catharines 
Association for Community Living, 142,464; Salvation Army, Canada East, 
118,434; Sarnia and District A.M.R., 173,480; Tayside Community 
Residential and Support Options, 250,000; Tillsonburg and District 
Association for Community Living, 148,510; Valley Association for 
Community Living, 200,145; Windsor Community Living Support Services, 
174,667; York South Association for Community Living, 530,000; Accounts 
under $109,000—2,477,353. 

Total Other Payments 8,881 ,824,663 

Statutory ($41 ,557) 

Minister's Salary ($31 ,749) 

Hon. Tony Silipo February 3, 1993 to March 31 , 1993 4,958 

Hon. Marion Boyd April 1 , 1 992 to February 2, 1 993 26,791 

Parliamentary Assistant's Salary ($9,808) 

Randy Hope April 1 , 1992 to March 31 , 1993 9,808 



Summary of Expenditure 

Voted 

Salaries and Wages 438,680,043 

Employee Benefits 86,024,350 

Travelling Expenses 6,734,192 

Other Payments 8,881,824,663 

9,413,263,248 
Statutory 41 ,557 

Total Expenditure, Ministry of Community and Social Services — $9,413,304,805 



PUBLIC ACCOUNTS, 1992-93 79 

MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS 

Hon. Marilyn Churley, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($86,876,476) 

Temporary Help Services ($3,021 ,452): 

Goodwill Industries of Toronto, 1,654,270; Management Board, 375,770; Manpower Temporary 
Services, 254,083; The People Bank, 166,721; Phelps and Assoc, 362,154; Accounts under 
$44,000—208,454. 

Payments to Other Ministries ($878,161): 

Labour, 68,352; Management Board, 101,913; Solicitor General, 78,207; Accounts under 
$44,000—629,689. 

Less: Recoveries from Other Ministries ($1 ,601 ,928): 

Attorney General, 49,822; Citizenship, 65,914; Management Board, 446,959; Ontario Native 
Affairs Secretariat, 190,200; Accounts under $44,000— 849,033. 

Employee Benefits ($16,802,467) 

Payments for: Canada Pension Plan, 1,367,132; Group Life Insurance, 206,191; Long Term Income 
Protection, 967,000; Employer Health Tax, 1,715,984; Supplementary Health and Hospital Plan, 
803,258; Dental Plan, 733,463; Public Service Pension Fund, 4,187,128; Unfunded Liability- 
Public Service Pension Fund, 2,767,874; Unemployment Insurance, 2,686,928. 

Other Benefits: Maternity Leave Allowances, 291,692; Attendance Gratuities, 95,713; Severance Pay, 
822,515; Death Benefits, 27,056. 

Workers' Compensation Board, 223,325. 

Payments to Other Ministries ($186,268): 
Accounts under $44,000—1 86,268. 

Less: Recoveries from Other Ministries ($279,060): 
Accounts under $44,000—279,060. 

Travelling Expenses ($2,263,538) 

Hon. M. Churley, 3,115; D. Fletcher, 1,291; J. Wolfson, 3,585; D. Alfieri, 8,354; F.P. Amo, 8,123; D. 
Appelle, 8,770; B. Armstrong, 10,558; J.W. Armstrong, 13,458; D. Barrette, 9,928; G.J. Bold, 
11,562; J.H. Brown, 9,918; S. Brown, 9,835; P. Burrison-Webb, 8,987; G. Cahill, 12,368; J.H. 
Campbell, 8,204; A. Caughey, 25,543; J. Chalmers, 17,515; R.K. Collard, 12,759; J.E. Cox, 9,720; 
A. Daniels, 9,497; J. Des Launais, 10,321; O. De Souza, 8,618; F. Drea, 29,396; P.W. Dyson, 
14,080; T. Easton, 10,510; S. Friedrich, 19,943; L. Geisel, 11,292; W.E. Giles, 8,801; K.A. 
Goodfellow, 8,831; D. Hanrath, 14,322; P. Harrison, 15,107; J. Hartman, 8,254; W. Hicks, 11,466; 
G. Horder, 9,975; E.J. Kelly, 25,096; F. Khushrooshahi, 8,855; R.E. Kulis, 8,235; M. Lalonde. 
16,790; W.H. Lawrence, 19,972; G. Lebel, 8,865; K. Liblik, 11,900; R. Luk, 11,764; T. Macrae, 
10,715; A. Makings, 8,763; R. McCoubrey, 8,843; R.D. McGee, 18,740; I. McHutchion, 12,291; N. 
McKnight, 8,480; A. McManus, 9,133; R. Minler, 13,108; J.L. O'Brien, 8,783; A.J. Oefele, 8,166; 
R.C. Parr, 13,365; W. Pennington, 18,104; R.K. Pierce, 8,992; D. Purvis, 10,219; H. Puyda, 
10,427; G.J. Randall, 8,597; R. Reisky, 10,055; W.N. Robertson, 9,070; H.W. Rutledge, 11,261; 



80 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

T.A. Scott, 10,052; P.L. Smith, 14,449; R.W. Smith, 1 1 ,138; H. Taylor, 8,922; R. Tetreault, 8,732; J. 
Thatcher, 10,027; A. Uppai, 9,737; B. Vegnaduzzo, 9,232; J. Wallage, 8,760; J. Walter, 8,752; C.E. 
Wood, 9,369; Accounts under $8,000—1 ,451 ,773. 

Other Payments ($67,023,455) 

Materials, Supplies, etc. ($30,102,116): 

Abso Blue Prints Ltd., 109,386; J.H. Aitken, 71,090; The American Society of Mechancial 
Engineering, 58,929; Anacomp Canada Inc., 197,677; Arthur Andersen and Co., 1,579,581; 
Axon Canada Inc., 448,497; Babbco Office Services Ltd., 95,410; Bell Canada, 641,490; Bell 
and Howell Ltd., 638,875; Brains II, 63,209; Business Data Services Ltd., 120,169; Callpro, 
176,135; Canada Post Corp., 1,324,806; Canadian Bank Note Company Ltd., 137,122; 
Canadian Trotting Association., 96,627; Compugen Systems Ltd., 672,799; Control Data 
Canada Ltd., 54,000; Coopers and Lybrand Ltd., 286,288; Dale Intermediaries Ltd., 71,045; 
Data Business Forms, 77,510; Dory Electric Ltd., 68,228; Dun and Bradstreet Software, 
95,015; Elkind, Upton and Jacobs, 49,073; Entre Computer Centre, 77,210; First Forms Inc., 
66,140; G. Fougere and Associates Inc., 69,775; General Motors of Canada Ltd., 73,721; 
Grand and Toy Ltd., 64,177; Hewlett-Packard (Canada) Ltd., 1,007,775; IBM Canada Ltd., 
1,470,949; Information Systems Management Corp., 430,490; Knoll North America Corp., 
157,497; Kodak Canada Inc., 246,459; Land and Resource Information Systems Inc., 79,389; 
LBMS Inc., 84,511; Liquor Control Board of Ontario, 381,526; Memorex Telex Inc., 320,872; 
Metro-Gold Structures Ltd., 68,700; Milner Graphics, 285,497; Ministries: Attorney General, 
3,434,858; Financial Institutions, 179,857; Government Sen/ices, 5,020,016; Management 
Board, 54,777; Solicitor General, 196,181; Mohawk Data Sciences, 263,151; Mohawk Equine 
Service, 55,664; Moore Business Forms System Ltd., 64,214; Motorola Canada Ltd., 110,458; 
People's Computer Inc., 78,431; Pinstripe Personnel Inc., 91,374; Pip Retail Systems Inc., 
50,555; Pitney Bowes of Canada Ltd., 107,746; PNG Globe Envelopes, 64,974; Price 
Waterhouse, 45,000; Purolator Courier Ltd., 223,632; Red Electronics Inc., 54,659; Reed 
Stenhouse Ltd., 52,635; Savin Canada Inc., 176,102; Shel/Don Reproduction Centre, 49,322; 
Somerville, 113,399; St. Clair College of Applied Arts and Technology, 70,750; Swansea 
Computer Specialists, 206,059; Telecom Computer Products, 202,312; Thunder Bay 
Telephone, 419,037; Tory Tory DesLauriers and Binnington, 64,495; Triathlon Vehicle 
Leasing, 486,590; Triex Computer Solutions, 791,466; Wang Canada Ltd., 46,858; Xerox 
Canada Inc., 513,594; Yorkville Press, 69,077; 3M Canada Inc., 64,560; 882759 Ontario Ltd., 
60,856; Accounts under $44,000—4,907,093. 

Less: Recoveries from Other Ministries ($134,496): 

Revenue, 72,1 72; Accounts under $44,000—62,324. 

Less: Recoveries from Terranet Land Information Services Inc., 170,789. 

Grants, Subsidies, etc. ($26,255,858): 

Barrie Raceway Holdings Ltd., 300,109; Equine Research, 196,324; Flamboro Downs Holdings 
Ltd., 679,666; Hiawatha Horse Park, 139,290; Kawartha Downs Ltd., 157,929; Kingston Park 
Raceway Ltd., 134,970; The Ontario Jockey Club Thoroughbred, 12,436,942; Ontario Harness 
Horse Assoc, 166,557; Orangeville Racing Assoc. (Ontario) Inc., 333,227; Rideau Carleton 
Raceway, 361,748; Standardbred Improvement Program (Ontario Sires Stakes and Trillium), 
5,410,718; Standardbred Publicity and Promotion Program, 390,000; Sudbury Downs 
Holdings Ltd., 180,351; Thoroughbred Improvement Program, 3,496,436; Western Fair 
Assoc, 457,939; Windsor Raceway Inc., 376,183; Windsor Raceway Holdings Ltd., 376,184; 
Woolwich Agricultural Society, 160,172; Accounts under $109,000—501 ,113. 



PUBLIC ACCOUNTS, 1992-93 81 

MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Concluded 

Other Transactions ($10,665,481): 

Terranet Land Information Services Inc., 10,665,481. 

Total Other Payments 67,023,455 

Statutory ($41 ,557) 

Minister's Salary ($31 ,749) 

Hon. Marilyn Churley April 1, 1992 to March31, 1993 31,749 

Parliamentary Assistant's Salary ($9,808) 

Noel Duignan February 24, 1993 to March 31 , 1993 967 

Derek Fletcher April 1 , 1992 to February 23, 1993 8,841 



Summary of Expenditure 

Voted 

Salaries and Wages 86,876,476 

Employee Benefits 16,802,467 

Travelling Expenses 2,263,538 

Other Payments 67,023,455 

172,965,936 
Statutory 41 ,557 

Total Expenditure, Ministry of Consumer and Commercial Relations $173,007,493 



PUBLIC ACCOUNTS, 1 992-93 83 



MINISTRY OF CORRECTIONAL SERVICES 

Hon. David Chistopherson, Minister 
Hon. Allan Pilkey, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($367,780,914) 

Temporary Help Services ($339,936) : 

Manpower Hamilton, 69,231 ; Accounts under $44,000—270,705. 

Less: Recoveries from Other Ministries/ Agencies ($480,000): 
Community and Social Services, 480,000. 

Employee Benefits ($69,186,317) 

Payments for: Canada Pension Plan, 5,668,680; Group Life Insurance, 737,249; Long Term Income 
Protection, 3,974,394; Employer Health Tax, 7,423,599; Supplementary Health and Hospital Plan, 
3,315,520; Dental Plan, 2,774,484; Public Service Pension Fund, 16,669,926; Unfunded Liability- 
Public Service Pension Fund, 9,301,438; Ontario Teachers' Pension Fund, 208,140; 
Unemployment Insurance, 1 1 ,602,328. 

Other Benefits: Maternity Leave Allowances, 871 ,228; Attendance Gratuities, 439,102; Severance Pay, 
1 ,703,894; Death Benefits, 49,425; Voluntary Exit Option, 12,735. 

Workers' Compensation Board, 4,668,466. 

Less: Recoveries from Other Ministries ($234,291): 

Community and Social Services, 81 ,000; Accounts under $44,000—153,291 . 

Travelling Expenses ($4,178,849) 

Hon. David Christopherson, 1,126; M. Noble, 4,093; D. Palozzi, 4,253; CM. Adamson, 11,537; G. 
Arnold, 11,344; S. Bedard-Phillippe, 11,631; J.N. Bell, 12,196; J.F. Benedict, 8,026; D.R. 
Bevilacqua, 8,693; B.T. Boothe, 10,275; L. Boulet, 12,664; C.J. Bourgeois, 15,450; M. Briks, 
17,714; M. Campbell, 25,234; T. Cane, 16,354; J.A. Cassidy, 9,979; D.W. Clayton, 8,929; G.M. 
Cote, 11,805; R.A. Dalton, 11,396; R. Dawson, 24,400; J. Day, 21,029; P.M. Desbiens, 10,964; 
A.G. Desormeaux, 14,514; P. Eriksen, 12,739; P.J. Fleury, 12,073; S. Fox, 10,141; B.A. Francis, 
16,474; W.J. Gibson, 23,727; C.J. Gillis, 12,352; R. Gordon, 10,775; W.D. Gray, 10,981; R.T. 
Hancey, 9,364; H.R. Hawkins, 10,382; K. Hogg, 10,513; M. Hughes, 8,386; J.F. Hutton, 8,642; 
G.R. Jamison, 10,862; K. Jensen 13,222; M. Kaija, 21,735; W.E. Kay, 8,618; A. Lamothe, 11,729; 
G. Lee, 17,871; I. Lendvay, 9,066; S.D. Lentini, 14,580; P.W. Lewis, 31,501; G. Livingstone, 
10,851 ; J.F. Mackenzie, 8,366; J.L Main, 8,143; S.E. Martyn, 19,076; A.M. McComb, 10,704; K.P. 
McCowan, 10,414; F.M. McKeague, 9,992; N.T. McKerrell, 28,645; J.H. Miller, 8,295; G. Mills. 
10,519; S. Minassian, 10,046; R.I. Newell, 11,268; S. Nicholls, 8,641; J.T. O'Brien, 27,684; T.L 
O'Connell, 11,702; D.M. Page, 21,259; J. Palmer, 19,122; D.A. Parker, 14,220; M.E. 
Pitawanakwat, 12,201; D.C. Poynter, 8,537; K. Proch, 16,460; P.A. Radley, 36,563; E.S. Robert, 
12,863; A.J. Roberts, 9,113; W. Roy, 8,510; K.S. Sandhu, 11,460; D.R. Spencer, 20,578; M.A. 
Spry, 8,414; D.E. Staddon, 9,420; B. Sullivan, 15,688; D.R. Swearengen, 18,076; LM. Szorady, 
12,414; D.A. Thompson, 8,116; D.J. Thompson, 9,450; A. Trivett, 30,636; D.N. Vincent, 13,610; 
D.L. Wilcox, 17,256; J.S. Wormith, 15,063; J.R. Wyber, 11,153; Accounts under $8,000— 
3,044,982. 



84 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF CORRECTIONAL SERVICES — Continued 

Other Payments ($141,452,277) 

Materials, Supplies, etc. ($78,660,989): 

Aborignal Legal Services of Toronto, 109,894; Acumen Information Systems, 48,800; Aequitas 
Inc., 70,537; Allard Construction of Ontario, 50,213; Allseating Corporation, 86,440; Anchor 
Textiles Ltd., 68,804; Apex Investigation and Security, 60,692; Arnold Bros. Limited, 102,272; 
Associates in Psychiatry, 63,639; Ault Foods Limited, 660,623; 

Ball Packaging Products Canada, 224,348; Bathurst Sales, 68,200; BDO Dunwoody Ward Mallette 
Inc., 427,917; Beatrice Foods Inc., 688,860; Beaver Foods Limited, 290,736; Beech Brothers 
Ltd., 137,433; Bell Canada, 1,523,679; Belmont Meat Products Ltd., 60,299; Dr. Hyman 
Bloom, 53,160; Bob Rumball Assoc, for the Deaf, 84,984; Brampton Hydro, 278,084; 
Brampton Plumbing Heating Supplies, 58,996; Brant Dairy Company Ltd., 72,845; Corp. of the 
Township of Brantford, 66,070; Public Utilities Commission of the City of Brantford, 53,268; 
Brantford Township HEC, 87,434; Bruce Edmeades Sales Limited, 143,675; Burgess 
Wholesale 1978 Ltd., 484,216; Burns International Security Services, 64,049; Dr. Maurice R. 
Butchey, 85,948; 

CS Brooks/Caldwell, 58,101; Hydro Electric Commission of Cambridge and North Dumfries, 
56,997; The Cambridge Towel Corporation, 307,857; Canada Post Corporation, 458,040; 
Canadian Corps of Commissionaires, 96,089; Canadian Disposal Services Ltd., 47,070; 
Canadian Tire Acceptance Ltd., 89,657; Carol Stoveken Consulting, 46,484; Cassidy's Ltd., 
91,680; Cellnet Canada, 45,382; Centra Gas, 526,977; Central Bakery of Toronto Limited, 
83,463; Charles Ray Enterprises, 395,315; Charon Systems Inc., 70,464; Chemise Empire 
Ltd., 182,663; Christian Bros., 66,212; Chrysler Credit Canada Ltd., 91,726; Dr. H.R. Cieslar, 
55,864; Cincom Systems of Canada, 113,678; Cot)Ourg Public Utilities Commission, 114,344; 
Coca-Cola Bottling Ltd., 50,086; Cole Business Furniture, 65,034; Community Corrections of 
London, 51,254; Community Liaison Sen/ices, 83,609; Compugen Systems Ltd., 676,776; 
Computer Action Inc., 50,041; Computerland, 347,410; Concerns Canada Divisions Alcohol 
and Drug, 139,323; Confederation Leasing Limited, 49,656; Dr. Wayne Connelly, 54,949; Dr. 
M. Connery, 47,401; Connor's Eastown Chevrolet Olds Ltd., 55,895; Consumers Gas, 
673,087; Corporate Foods Limited, 278,471; Correctional Alternatives Kent Inc., 50,159; 
Correctional Service Canada, 94,084; Dr. Robert Coulthard, 114,198; Country Foods Canada 
Inc., 226,601 ; Crowntek Business Centres Inc., 294,413; 

Dr. H.R.M. Daignault, 79,668; Dale Intermediaries Ltd., 377,353; Dalex Co. Limited, 260,229; 
Dalmar Foods Limited, 1,287,679; Dave's Wholesale and Jobbers Ltd., 110,401; Dr. M.N. 
Daya, 88,358; Diversey Inc., 75,831; Dom Amodeo Produce Inc., 119,550; R.A. Doran 
Clothing Stores Limited, 198,980; Douwe Egberts Coffee Systems Ltd., 224,627; Dr. P.A. 
Dubelsten, 154,609; Durham Telephone Ltd., 58,402; 

E.S. Fox Limited, 80,027; Ecolab Ltd., 208,292; Elf Atochem Canada Inc., 64,472; Elizabeth Fry 
Society, 87,109; R.M. Elliott Construction, 99,987; Empire Buildings Inc., 103,222; Engineered 
Plastic Sales Corp., 151,331; Dr. Mikhail Epelbaum, 61,200; Ericsson GE Mobile 
Communication Canada, 113,414; Erie Meat Products Ltd., 83,069; City of Etobicoke, 
235,158; Etobicoke Hydro, 467,612; Exterior Contracting Thunder Bay Ltd., 50,151 ; 

Findlay-Hood, 78,280; Dr. Robin Fishburn, 98,600; Ford Motor Company of Canada Ltd., 71,699; 
Fort Albany First Nation, 46,416; Frajac Diversified Services Inc., 46,533; Freda's Originals 
Inc., 104,738; 

G.K. Chemical Specialties Co. Ltd., 229,078; G.M. Food Service Ltd., 88,732; Gainers Inc., 
323,861; Dr. Paul D. Gatfield, 105,564; Gay Lea Foods Co-operative Ltd., 122,367; General 
Motors of Canada Limited, 89,900; Dr. Graham Glancy, 97,500; Global Upholstery Co. Inc., 
52,831; Golden Bay Sportswear Ltd., 55,428; Golden Horseshoe Beverages Ltd., 45,855; Dr. 
S. Goldfarb, 109,768; Gordon Contract Sales, 283,840; Grand and Toy Office Products, 
169,165; Grand National Trouser Inc., 342,517; D. Grant and Sons Limited, 122,117; 



PUBLIC ACCOUNTS, 1992-93 85 

MINISTRY OF CORRECTIONAL SERVICES — Continued 

Greyhound Lines of Canada Ltd., 160,080; City of Guelph, 77,779; Guelph Hydro, 439,334; 
Guillevin International Inc., 63,592; 

Hamilton Baking Co. (1988) Ltd., 322,017; Dr. Glen Hamilton, 44,769; Hamilton Hydro Electric 
System, 219,378; Regional Municipality of Hamilton-Wentworth, 79,227; Hardinge Bros. 
Limited, 53,776; Harold Wexler, 66,866; Healthco (Canada) Limited, 50,513; Hendler's 
Enterprises Inc., 69,314; Henry's, 225,031; Hewitt's Dairy Ltd., 64,296; Hickeson-Langs 
Supply Co., 1,511,726; Holly Park Meat Packers Inc., 249,152; Dr. Sharon Horlick, 55,943; 
The Hostess Frito-Lay Company, 48,010; Dr. Stanley W. Hrab, 95,394; Humpty Dumpty Foods 
Limited, 96,350; Huntington Laboratories of Canada, 47,573; 

IBM Canada Ltd., 2,278,562; Ideal Food Service Equipment, 189,775; Imperial Oil, 108,565; 
Imperial Tobacco Products Ltd., 399,528; Indian Friendship Centre, 119,744; Industrial 
Textiles Limited, 101,531; Information Systems Management, 66,025; Ininew Friendship 
Centre, 113,600; Insta-Data Services Limited, 96,767; Integrated Protection Inc., 53,567; 
Iroquois Falls Lumber Limited, 46,584; 

J and D Flanagan Sales and Distribution, 236,707; J.M. Schneider Inc., 105,565; J.N. Construction 
Limited, 71,978; Ja-Land Ltd. General Contractor, 51,014; Jacqueline Walling, 45,647; Jako 
Fish Inc., 139,661 ; John Howard Society, 195,481 ; John K. Manley, 48,797; Johnson Controls, 
48,726; Dr. Richard L. Johnson, 45,257; Dr. William Johnston, 147,369; Journal Printing, 
58,852; Dr. Victor P. Juskey, 100,533; 

Keith's Plumbing and Heating Inc., 122,721; Corp. of the Town of Kenora, 64,947; Dr. Rosemary 
Keogh, 61,913; Corp. of the City of Kingston, 49,860; Knoll North America Corp., 200,196; 
Kodak Canada Inc., 51 ,398; KW Food Services, 90,069; 

Laidlaw Medical Services Group, 92,438; Lanca Contracting Limited, 70,483; Leo Al's Contracting 
Walkerton, 46,380; LGS Group Inc., 92,369; Lib Products, 273,562; Linktek Corporation, 
134,705; London Public Utilities Commission, 282,963; Longo Food Service Equipment Inc., 
102,698; Dr. Mauro De Lorenzi, 48,749; 

RJR-MacDonald Inc., 1,405,359; Malton Pharmacy Ltd., 44,545; Dr. G.A. Mann, 72,890; Manny's 
Technical Services Inc., 117,843; Maple Leaf Foods Inc., 927,455; Maple Lodge Farms Ltd., 
97,696; Margaret Dress Baldwin Ltd., 100,026; Mayfield Farms Ltd., 73,424; Dr. A.M. 
McFarthing, 54,397; McMaster University, 206,632; The Meat Factory Ltd., 307,921; Mela 
Investments, 84,080; Mennen Canada Inc., 161,741; Metro Textile Inc., 70,858; Microage 
Computer Centres, 415,886; Microsoft Canada Inc., 159,076; L. Miedema and Sons, 46,851; 
Millbrook Pharmacy Ltd., 46,833; Milton Hydro Electric Commission, 527,443; Mississauga 
Painting Service Inc., 44,008; Mister Chemical Ltd., 76,050; Mitsubishi Canada Limited, 
50,794; Modular Telephone Interface Ltd., 45,096; Motorola Ltd., 176,808; MSA Canada Inc., 
118,097; Dr. W. Mueller, 56,918; Murray Salomon Drugs Ltd., 146,165; 

Ne Chee Friendship Centre, 88,913; Dr. David W. Neale, 105,995; Nipissing Food Services, 
165,675; Nishnawbe-Aski Nation, 72,000; Northern Communications Services Ltd., 47,494; 
Northern Telephone Ltd., 105,054; Nu-Mark Food Services Limited, 536,193; Nu-Wood 
Construction, 81 ,437; Nutritional Management Service, 192,832; 

Office Equipment Company of Canada, 59,889; Ontario Chrysler (1977) Ltd., 59,649; ; Ontario 
Family Guidance Centre, 85,417; Ontario Hydro, 716,118; Operation Springboard, 88,740; 
City of Ottawa, 83,485; 

P and F Meat Products, 131,893; Dr. Daniel Paitich, 69,261; Parnell Foods Limited, 443,415; 
Partak Design Builder/General Contractor Service, 44,700; T.A. Patterson and Associates, 
286,663; Paul Yorke Institutional Retail 85,516; Regional Municipality of Peel, 116,464; Petro- 
Canada Products, 152,435; Dr. E.T. Piscopo and Dr. C.P. Sicoly, 49,546; Pitney Bowes, 
224,074; PMI Food Equipment Group Canada, 59,556; PMR Packaging Inc., 65,848; Polaris 



86 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF CORRECTIONAL SERVICES — Continued 

Consulting Service Ltd., 64,583; Polytarp Products, 98,482; Pope Restaurant Supply, 49,221; 
Postage By Phone Tele-Recharge, 51,318; Price Daxion, 111,362; Dr. D.A. Prince, 73,580; 
Dr. G.G. Prowse, 105,659; Purolator Courier Ltd., 295,497; 

Queen Square Doctors, 78,374; 

Randy Dowling Produce Co. Ltd., 102,586; Receiver General for Canada, 126,692; Redpath 
Sugars, 82,337; Regent Pharmacy, 44,160; The Riverdale Hospital, 171,942; RL Institutional 
Security, 45,042; Rooney and Mervyn, 51 ,451 ; Royal Coffee and Tea Connpany Ltd., 1 74,444; 
Royal Ottawa Hospital, 1 37,1 88; 

Salvation Army, 151,372; Sandra Buries, 45,226; Satlink Business Services, 63,195; Sault Ste. 
Marie Public Utilities Commission, 164,151; Savin Canada Inc., 210,973; Scale Meats Ltd., 
65,026; Scarborough Public Utilities Commission, 292,448; Dr. Duncan Scott, 54,471; Scott 
Paper Limited, 194,853; Seagrave Building Systems Ltd., 54,971; Dr. Abe Shedletzky, 76,715; 
Shell Canada Products Limited, 209,430; Shewchuk Enterprises Ltd., 49,461; Shuriken 
Distributors Inc., 125,791; Dr. David G. Sim, 78,415; Simcoe District Co-op Service, 44,473; 
Simcoe Hydro Electric Commission, 94,465; Dr. J. Skillman, 49,619; Sleepmaster Limited, 
519,022; Springbank Cheese Company Ltd., 92,695; Springs Canada Inc., 112,863; St. John 
Ambulance, 57,190; St. Leonard's Society, 160,978; St. Mary's General Hospital, 72,210; 
Stacey Brothers, 64,998; Stan Cohn Produce Distributors, 65,335; Dr. E.A. Stasiak, 53,005; 
Steelgate Security Products Ltd., 71,170; Steico Steel, 461,702; Stewarts Pharmacy, 67,367; 
Strano Food Service, 71,189; Streetlink, 101,594; Stroll's Strictly Kosher Foods, 95,799; 
Strongbar Industries Inc., 156,882; Sudbury Hydro, 81,753; Summit Food Distributors Inc., 
181,515; Sunoco Inc., 46,314; Sunspun Food Service, 69,477; 

City of Thorold, 44,098; Thorold Hydro Electric Commission, 105,229; Thunder Bay Hydro, 
169,616; Dr. V.E. Tooming, 92,650; Toronto Hydro, 165,632; City of Toronto, 66,104; Toshiba 
of Canada Ltd., 234,386; Trafalgar Medical Clinic, 107,740; Trillium Footwear Co. Ltd., 
1,173,896; 

Union Gas Limited, 859,474; United Co-operatives of Ontario, 179,955; 

Dr. Paul M. Valliant, 44,205; Dr. G.B. Vanallen, 45.466; V O I C C S, 60,946; VS Services Ltd., 
470,747; 

Ward and Patch Sports Ltd., 68,249; Wayne Safety Inc., 46,187; West End Variety, 67,713; 
Westburne Supply Ontario, 81,366; Weston Bakeries Limited, 113,737; Dr. Linda Wieland, 
58,201 ; Windsor Public Utilities Commission, 48,966; Dr. Bill Winogron, 1 10,496; WordPerfect 
Corporation, 95,834; 

Xerox of Canada Ltd., 497,661 ; 

I. Zucker, 182,540; 

432105 Ontario Ltd., 46,774; 

Accounts under $44,000— 26,180,385. 

Payments to Other Ministries ($7,048,135): 

Attorney General, 656,419; Government Services, 5,118,027; Health, 1,060,683; Management 
Board, 100,804; Transportation, 67,502; Treasury and Economics, 44,700. 

Grants, Subsidies, etc. ($58,486,560): 
Grants to Persons ($66,490): 

Accounts under $1 09,000—66,490. 



PUBLIC ACCOUNTS, 1992-93 87 

MINISTRY OF CORRECTIONAL SERVICES — Continued 

Grants to Non-Commercial Institutions ($51 ,102,608): 

Aequltas Inc., 483,733; Belleville Youth House, 342,822; Brock and Buell House Inc., 130,813; 
Community Corrections of London, 1,107,584; Community Resource Services-Halton, 
697,220; Dellcrest Children's Centre, 1,423,747; Drop-In Centre Kingston Inc., 441,580; 
Durhamcrest Community Resource, 534,880; Durhamdale Incorporated, 667,243; 
Elizabeth Fry Society, 3,181,648; Family and Credit Counselling Sen/ice, 170,133; Family 
Service Association of Metro Toronto, 120,000; Fort Albany First Nation, 466,000; 
Galbraith Bail Residence, 422,785; Golden Opportunities Youth Residence, 986,656; 
John Howard Society, 1 ,487,068; Kairos Community Resource Centre, 726,408; Kingston 
Drop-In Centre, 492,700; La Fraternite, 392,700; Leeds and Grenville Youth Custody 
Services, 404,100; London Youth Resource Centre, 531,655; MacMillan House, 484,400; 
Madeira House, 1,031,132; Maison Decision House, 274,773; Maison P C Bergeron 
House, 516,588; Mee-Quam Youth Residence, 649,015; Morton Youth Services, 578,108; 
New Beginnings (Essex Co.), 943,801; Newcombe House, 1,220,832; Nipissing District 
Youth Employment, 696,478; Onesimus Community Resource Centre, 422,342; Ontario 
Family Guidance Centre, 118,216; Operation Springboard, 6,083,561; Ottawa Carleton 
Community Service Order Program, 183,640; Phoenix for Young Offenders Inc., 519,600 
Portage Ontario, 2,133,150; Raoul Wallenberg Centres, 557,542; Ray of Hope Inc. 
757,067; Reaching Out Inc., 138,304; Red Lake Indian Friendship Centre, 601,445 
Revelations Group Homes Inc., 432,400; Robinson House Inc., 403,150; Salvation Army 
5,978,918; Stanford House, 427,526; Stonehenge Therapeutic Community, 393,718 
Street Haven at the Crossroads, 132,093; St. Leonard's Home-Trenton Inc., 475,629; St 
Leonard's Society, 1,949,747; St. Philip's Community Resource Centre, 149,954; St 
Vincent DePaul Home, 473,300; Sudbury Youth Residential Centre, 710,683; Toronto Bail 
Program, 951,059; T.A. Patterson and Associates, 210,378; Wayside, 535,377; William 
Proudfoot House, 448,874; Wycliffe Booth House, 1,273,503; Youth in Conflict with the 
Law, 139,267; Y.M.C.A./Community Service Order Programs, 196,596; Accounts under 
$109,000—2,698,967. 

Grants to Commercial Institutions ($6,637,512): 

Eaglerock Youth Centre, 571 ,479; Gifford Contract Homes Ltd., 1 ,522,034; Henwood Homes, 
483,720; Ivak Youth Services Ontario Ltd., 566,759; New Beginnings (Essex Co.), 
337,900; Nickel Centre Residence for Girls, 266,602; Northern Youth Centre, 721 ,726; 
Ontario Family Guidance Centre, 287,552; Pine Hill Youth Residence, 671 ,304; Roebuck 
Home, 548,000; W.J. Stelmaschuk and Associates Ltd., 662,758; Less: Refund from 
Ontario Women's Directorate, 189,028; Accounts under $109,000 — 186,706. 

Grants to Compensate for Municipal Taxation ($679,950) : 
Accounts under $109,000— 679,950. 

Less: Recoveries from Other Ministries ($2,743,407): 

Community and Social Services, 102,633; Government Services, 157,144; Health, 118,132; 
Natural Resources, 331,575; Transportation, 1,803,190; Treasury and Economics, 64,056; 
Accounts under $44,000—1 66,677. 

Total Other Payments 141 ,452,277 

Statutory ($21 ,420) 

Minister's Salary ($1 1 ,61 2) 

Hon. David Christopherson September 23, 1 992 to March 31 , 1 993 1 1 ,61 2 

Hon. Allan Pilkey April 1 , 1992 to September 22, 1992 Nil 

Parliamentary Assistant's Salary ($9,808) 



k 



George Mammoliti September 23, 1992 to March 31 , 1993 5,122 

Gord Mills February 24, 1993 to March 31 , 1993 Nil 

Jim Wiseman April 1 , 1992 to September 22, 1992 4,686 



88 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF CORRECTIONAL SERVICES — Concluded 

Summary of Expenditure 

Voted 

Salaries and Wages 367,780,914 

Employee Benefits 69,186,317 

Travelling Expenses 4,1 78,849 

Other Payments 141 ,452,277 

582,598,357 
Statutory 21 ,420 

Total Expenditure, Ministry of Correctional Services $582,619,777 



PUBLIC ACCOUNTS, 1 992-93 89 



MINISTRY OF CULTURE AND COMMUNICATIONS 

Hon. Anne Swarbrick, Minister 
Hon. Shirley Coppen, Minister 
Hon. Karen Haslam, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($22,997,473) 

Temporary Help Services ($343, 1 63) : 

Managennent Board, 213,589; Accounts under $44,000— 129,574. 

Payments to Other Ministries ($172,644): 
Accounts under $44,000—1 72,644. 

Less: Recoveries from Other Ministries ($703,653): 

Citizenship, 401,692; Management Board Secretariat, 233,653; Tourism and Recreation, 61,321; 
Accounts under $44,000—6,987. 

Employee Benefits ($4,074,633) 

Payments for: Canada Pension Plan, 377,563; Group Life Insurance, 50,364; Long Term Income 
Protection, 211,034; Employer Health Tax, 443,764; Supplementary Health and Hospital Plan, 
162,970; Dental Plan, 157,452; Public Sen/ice Pension Fund, 981,055; Unfunded Liability— Public 
Service Pension Fund, 563,593; Unemployment Insurance, 671 ,150. 

Other Benefits: Maternity Leave Allowances, 61,837; Attendance Gratuities, 84,217; Severance Pay, 
300,725. 

Workers' Compensation Board, 56,775. 

Payments to Other Ministries ($61 ,549) : 
Accounts under $44,000—61 ,549. 

Less: Recoveries from Other Ministries ($109,415): 

Citizenship, 59,745; Accounts under $44,000 — 49,670. 

Travelling Expenses ($195,859) 

Hon. Anne Swarbrick, 1,343; Hon. Karen Haslam, 8,986; G. Wilson, 908; Dr. E.M. Todres, 13,974; A. 
Brunet-Lamrche, 9,826; B. Clubb, 12,010; P. Englebert, 9,228; G. Houle, 10,750; D. Labelle- 
Davey, 21,105; J. McCalla, 9,366; L. Paravalos, 8,316; M. Priest, 9,599; B. Ribout, 24,349; W.A. 
Ross, 9,495; O. Sawchuk, 13,078; A. Tetley, 8,744; Accounts under $8,000—24,782. 

Other Payments ($307,699,471) 

Materials, Supplies, etc. ($8,569,778): 

Admins Inc., 44,087; Adnet Information System, 199,994; Bell Canada, 113,930; Blanchcom, 
46,003; Blizzard Courier Service, 170,809; Canada Post Corporation, 346,006; Cambrian 
Business Products, 45,374; Canada Newswire Ltd., 79,791; Compugen Systems Ltd., 
145,630; Digital Equipment of Canada Ltd., 140,724; Financial Mangement and Systems 
Consulting Inc., 68,563; JBB Group, 50,000; John and Rondi Sylvia Vowler, 51,757; 
Manufacture Finance Programs, 152,943; Mediascan Canada Inc., 94,203; Ministries: 



90 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF CULTURE AND COMMUNICATIONS — Continued 

Attorney General, 968,108; Citizenship, 121,718; Government Services, 459,631; Industry, 
Trade and Technology, 406,309; Management Board, 60,710; Natural Resources, 96,648; 
NGL Consulting Ltd., 88,050; Patrick Office Supplies, 51,483; Price Waterhouse Associates, 
51,000; Prior and Prior Associates Ltd., 96,570; Tenet Computer Group Inc., 500,643; Tier 
One Communications, 52,458; Toshiba of Canada Limited, 45,691; Wawatay Native 
Communications, 68,702; Xerox Canada Ltd., 79,1 13; Accounts under $44,000— <3,673, 130. 

Less: Recoveries from Other Ministries/ Agencies ($79,327): 
Management Board Secretariat, 79,327. 

Grants, Subsidies, etc. ($300,461 ,442): 

Ajax Public Library Board, 199,295; Art Gallery of Hamilton, 157,250; Art Gallery of Ontario, 
13,578,583; ACFO Windsor/Essex/Kent, 250,000; Village of Athens, 146,489; Barrie Public 
Library Board, 261,790; Belleville Public Library Board, 142,303; Black Creek Pioneer Village, 
255,888; Brampton Public Library Board, 546,257; Brantford Public Library Board, 242,765; 
Bruce County Museum and Archives, 109,325; Bruce County Public Library, 303,482; City of 
Burlington, 145,946; Burlington Public Library Board, 357,953; City of Cambridge, 122,228; 
Cambridge Public Library Board, 331,067; Chatham Public Library Board, 126,599; CJRT-FM 
Inc., 1,382,893; Canadian Magazine Publishers Association, 119,209; Canadian Opera 
Company, 186,000; Canada Publishing Corporation, 130,000; Centre franco-ontarien de 
folklore — Maison d'Youville, 323,271; Chiefs of Ontario, 180,000; Community Information 
Centre of Metro Toronto, 251 ,747; Confederation Centre of the Arts, 200,378; Cornwall Public 
Library Board, 149,266; County of Dufferin, 877,022; Township of Dunwich and Village of 
Dutton, 169,097; East York Public Library, 342,234; Elgin County Library Board, 177,587; 
Englehart Public Library Board, 171,247; Essex County Public Library Board, 379,217; 
Etobicoke Public Library Board, 881 ,447; Friends White Otter Castle Inc., 200,000; Frontenac 
County Library Board, 283,958; Fort Erie Public Library, 109,630; Gloucester Public Library 
Board, 249,119; Guelph Public Library Board, 253,444; Haliburton County Library Board, 
192,290; City of Hamilton, 939,863; Hamilton Public Library Board, 1,010,866; City of Harrow, 
171,046; Huron County Library Board, 250,680; Huron County Playhouse, 387,401; Kent 
County Library Board, 253,625; Key Porter Books Limited, 130,000; City of Kingston, 122,962; 
Kingston Public Library Board, 214,849; Kitchener Public Library Board, 489,132; County of 
Lambton, 138,473; Lambton County Library Board, 459,935; County Lennox and Addington, 
898,966; Lennox and Addington County Library Board, 153,561; City of London, 160,163; 
London Public Library Board, 991,496; Markham Public Library Board, 335,233; McMlchael 
Canadian Art Collection, 5,637,019; Metropolitan Toronto Public Library Board, 1,916,710; 
Middlesex County Library Board, 207,462; Midland Public Library Board, 112,152; 
Mississauga Public Library Board, 1,098,997; Multicultural History Society Ontario, 679,000; 
City of Nanticoke, 117,185; National Ballet School, 891,340; National Ballet of Canada, 
122,000; National Theatre School, 192,192; Nepean Public Library Board, 315,016; Newcastle 
Public Library Board, 124,526; Niagara Falls Public Library Board, 225,096; North Bay Public 
Library Board, 184,354; Northumberland County Public Library Board, 144,383; North York 
Public Library Board, 2,562,631; Oakville Public Library, 286,766; Ontario Arts Council, 
43,337,044; Ontario Association of Art Galleries, 138,196; Ontario Choral Federation, 
148,184; Ontario Crafts Council, 220,097; TV Ontario, 64,285,900; Ontario Federation of 
Symphony Orchestra, 120,721; Ontario Historical Society, 286,062; Ontario History Studies 
Series, 203,300; Ontario Library Association, 217,600; Ontario Library Consortium, 300,000 
Ontario Library Service North, 3,128,659; Southern Ontario Library Service, 5,446,190 
Ontario Film Development Corp., 25,963,764; Ontario Heritage Foundation, 2,769,971 
Ontario Museum Association, 186,212; Ontario Science Centre, 17,081,252; Town of 
Orangeville, 723,265; Oshawa Public Library Board, 364,797; City of Ottawa, 216,390; Ottawa 
Public Library Board, 1,099,274; Owen Sound Little Theatre, 279,250; Oxford County Library 
Board, 196,217; Peterborough Public Library Board, 208,373; Town of Petrolia, 131,116; 
Pickering Public Library Board, 158,630; Richmond Hill Public Library Board, 190,889; Royal 
Botanical Gardens, 5,918,966; Royal Conservatory of Music, 569,500; Royal Ontario Museum, 
26,632,402; Sault Ste. Marie Public Library Board, 564,714; Scarborough Public Library 
Board, 1,341,008; Science North, 5,731,367; The Sharon Temple Museum Society, 120,950; 



PUBLIC ACCOUNTS, 1992-93 91 

MINISTRY OF CULTURE AND COMMUNICATIONS — Concluded 

Shaw Festival Theatre Foundation, 120,666; St. Catharines Public Library Board, 385,026; St. 
James Anglican Church, 123,126; St. Michael's Catholic Church, 116,083; Paroisse Ste. 
Anne, 125,000; City of Stoney Creek, 115,000; Stormont, Dundas and Glengarry County 
Library, 218,263; Sudbury Public Library Board, 322,522; Thunder Bay Public Library Board, 
379,423; Theatre Action, 109,904; Theatre Ontario, 293,665; Timmins Public Library Board, 
156,864; City of Toronto, 391,300; Toronto Historical Board, 413,748; Toronto Non-Profit 
Housing Corporation, 120,000; Toronto Public Library Board, 2,158,808; Vaughan Public 
Library Board, 224,550; Victoria County Public Library Board, 228,239; Visual Arts Ontario, 
237,779; Waterloo Public Library Board, 205,093; Waterloo Regional Library Board, 160,371; 
Welland Public Library Board, 216,554; Wellington County Library Board, 184,409; Wentworth 
Public Library Board, 325,016; Whitby Public Library Board, 151,764; Windsor Public Library 
Board, 648,561; City of Woodstock Community Service Department, 445,789; York Public 
Library Board, 450,040; Accounts under $109,000—36,742,263. 

Less: Recoveries from Other Ministries ($1 ,252,422): 

Office of Francophone Affairs, 307,718; Management Board, 746,715; Ontario Native Affairs 
Secretariat, 140,000; Accounts under $109,000— 57,989. 

Total Other Payments 307,699,471 

Statutory ($41 ,557) 

Minister's Salary ($31,749) 

Hon. A. Swarbrick February 3,1993 to March 31 ,1993 4,958 

Hon. S. Coppen February 3, 1993 to March 31 , 1993 Nil 

Hon. K. Haslam April 1, 1992 to February 2, 1993 26,791 

Parliamentary Assistant's Salary ($9,808) 

G. Dadamo September 23, 1992 to March 31 , 1993 5,122 

D. Waters February 3, 1993 to March 31 , 1993 Nil 

G. Wilson April 1 , 1992 to September 22, 1992 4,686 



Summary of Expenditure 

Voted 

Salaries and Wages 22,997,473 

Employee Benefits 4,074,633 

Travelling Expenses 1 95,859 

Other Payments 307,699,471 

334,967,436 
Statutory 41 ,557 

Total Expenditure, Ministry of Culture and Communications $335,008,993 



PUBLIC ACCOUNTS, 1992-93 93 

OFFICE FOR DISABILITY ISSUES 

Hon. Elaine Ziemba, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($2,361,136) 

Temporary Help Services ($94,610): 
Accounts under $44,000—94,610. 

Employee Benefits ($335,735) 

Payments for: Canada Pension Plan, 33,253; Group Life Insurance, 4,414; Long Term Income 
Protection, 16,788; Employer Health Tax, 47,594; Supplementary Health and Hospital Plan, 
13,037; Dental Plan, 12,938; Public Service Pension Fund, 87,258; Unfunded Liability— Public 
Service Pension Fund, 38,028; Unemployment Insurance, 64,529. 

Other Benefits: Maternity Leave Allowances, 782. 

Payments to Other Ministries ($17,1 14): 
Accounts under $44,000—1 7,1 1 4. 

Travelling Expenses ($59,600) 

Accounts under $8,000—59,600. 

Other Payments ($5,875,778) 

Materials, Supplies, etc. ($1 ,465,988): 

Advocacy Resource Centre for the Handicapped, 95,853; Burt Perrin Associates, 45,000; Knoll 
North America Corp., 69,066; Ministry of Government Services, 398,246; Ontario Advocacy 
Coalition, 50,000; Phillips Group of Companies, 85,41 1 ; Accounts under $44,000—722,414. 

Grants, Subsidies, etc. ($4,409,788): 

Barrier Free Design Centre, 200,000; Independent Living Centre, 143,760; Person United for Self- 
Help in Ontario, 358,500; Royal Canadian Legions, 128,014; St. Andrew's Presbyterian 
Church, 140,905; Accounts under $109,000— 3,438,609. 

Total Other Payments 5,875,778 

Statutory ($Nil) 

Minister's Salary ($Nil) 

Hon. Elaine Ziemba April 1 , 1992 to March 31 , 1993 Nil 

Parliamentary Assistant's Salary ($Nil) 

J. Carter April 1, 1992 to March 31, 1993 Nil 

D. Fletcher February 24, 1993 to March 31 ,1993 Nil 

G. Malkowski April 1 , 1992 to February 23, 1993 Nil 



94 PUBLIC ACCOUNTS, 1992-93 

OFFICE FOR DISABILITY ISSUES — Concluded 

Summary of Expenditure 

Voted 

Salaries and Wages 2,361 ,1 36 

Employee Benefits 335,735 

Travelling Expenses 59,600 

Other Payments 5,875,778 

Total Expenditure, Office for Disability Issues $8,632,249 



PUBLIC ACCOUNTS, 1992-93 95 



MINISTRY OF EDUCATION 

Hon. Dave Cooke, Minister 

Hon. Shelley Wark-Martyn, Minister 

Hon. Tony Silipo, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($99,765,843) 

Temporary Help Services ($737,630): 

Management Board, 449,279; Accounts under $44,000—288,351 . 

Less: Recoveries from Other Ministries ($166,161): 

Management Board, 70,305; Office Responsible for Women's Issues, 95,856. 

Employee Benefits ($19,016,199) 

Payments for: Canada Pension Plan, 1,410,877; Group Life Insurance, 207,770; Long Term Income 
Protection, 955,743; Employer Health Tax, 2,034,332; Supplementary Health and Hospital Plan, 
834,553; Dental Plan, 738,443; Public Service Pension Fund, 3,841,888; Unfunded Liability- 
Public Service Pension Fund, 2,687,047; Teachers' Pension Fund, 1,261,770; Unemployment 
Insurance, 2,852,254; Accounts under $44,000— 7,048. 

Other Benefits: Maternity Leave Allowances, 177,167; Attendance Gratuities, 375,485; Severance Pay, 
1 ,281 ,638; Death Benefits, 1 1 ,699. 

Workers' Compensation Board, 368,755. 

Less: Recoveries from Other Ministries ($30,270): 
Accounts under $44,000—30,270. 

Travelling Expenses ($3,347,297) 

Hon. D. Cooke, 1,612; Hon. T. Silipo, 3,936; Hon. S. Wark-Martyn, 1,066; G. Malkowski, 45; T. Martin, 
3,494; S. Ainsworth, 8,334; A. Anderson, 12,989; R. Arseneault, 14,161; G. Beaupre, 8,508; M. 
Bertsch, 13,049; C. Berube, 8,721; J. Best, 8,876; G. Bigras, 14,884; R. Blake, 17,103; A. Blum, 
9,037; M. Boudreau, 10,240; R. Brule, 13,758; G. Buller, 10,119; G. Cadieux, 9,741; F. Campagna, 
10,767; A. Campbell, 10,595; M. Carrier-Fraser, 23,052; M. Chartrand, 12,151; J. Chenier, 16,307; 

C. Clutterbuck, 9,748; M. Colven, 8,534; J. Comtois, 28,478; R. Cote, 14,795; C. Craig, 13,554; J. 
Cutfeet, 16,426; M. Cyze, 13,399; L. de Crombrugghe, 16,681; E. DeMeulemeester, 10,745; D. 
Ditchfield, 12,052; J. Dojack, 28,733; P. Emery, 9,915; L. Gadoury, 8,254; R. Garrett, 19,880; R. 
Gauthier, 25,715; R. B. Godfrey, 9,628; J. Gothard, 9,566; A. Gouthro, 15,111; C. Hall, 9,314; C. 
Hamer, 8,484; F. Hanson, 11,622; B. Hill, 9,372; R. Hudon, 12,392; R. Hue, 9,329; G. Hurtubise, 
24,587; W. Jack, 12,035; A. Jikeli, 12,062; J. Joly, 8,522; J. Kells, 10,359; C. Kerr, 11,682; V. 
Kovacs, 10,374; B. Krezonoski, 8,548; M. Labelle, 12,518; D. Lambert, 9,814; C. Lane, 8,056; J. 
Lapensee-Crimmins, 8,395; J. Larochelle, 8,597; S. Latanville, 11,712; R. Lavoie, 12,779; D. 
Leblanc, 11,945; G. Lefebvre, 20,880; L. Leger, 12,194; J. Lewis, 11,617; J. Limoges, 9,375; W. 
Lowery, 9,288; A. Malette, 26,813; M. Marchand, 11,168; J. Martin, 11,204; G. Martins, 9,433; B. 
Matte, 10,725; P. McKeever, 22,139; D. McLeod, 10,573; W. Mcrorie, 11,471; W. Moffatt, 8,124; 
M. Montpetit, 8,186; D. Moore, 17,186; J. Morris, 16,096; J. Mougeot, 8,510; R. O'Donnell, 15,016; 

D. Pace, 8,431; D. Parsons, 9,323; D. Payne Allen, 13,632; R. Pearce, 11,193; R. Perreault, 
10,407; M. Piovesan, 8,632; C. Pleizier, 11,790; J. Porteous, 8,648; L. Presseault, 15,214; R. 
Riley, 10,547; M. Robineau, 23,309; H. Rocque, 16,282; C. Rome-Holloway, 12,885; F. Roussy, 



96 PUBLIC ACCOUNTS, 1 992-93 

MINISTRY OF EDUCATION — Continued 

10,660; E. Ryan, 9,236; P. Sauve, 10,611; J. Scott, 11,314; C. Searle, 9,848; A. Seez, 9,843; G. 
Simard, 9,522; R. Slaght, 9,298; S. Smith, 8,662; J. Smith, 10,416; A. Smith, 9,736; G. Spooner, 
8,377; J. Stevens, 12,587; J. Stone-Seguin, 15,075; B. Summers, 10,965; R. Taber, 25,954; R. 
Tackaberry, 14,142; A. Tellier, 19,582; M. Thain, 10,222; J. Theoret, 14,224; L Thompson, 10,830; 
M. Thomson, 8,571; C. Todd, 9,911; J. Trachuk, 8,333; R. Trottier, 11,386; S. Trudel, 10,023; E. 
Tully, 17,340; A. Vachon, 8,874; R. Vallee, 11,929; D. Van Wart, 8,266; P. Varpio, 13,862; A. 
Venugopal, 8,079; A. Vezina, 8,051; L Vigneault, 15,240; M. Villeneuve, 8,952; B. Wadman, 
8,113; C. Wales, 10,401; C. Wareham, 12,433; M. Watkins, 12,556; M. Webb, 8,817; D. Wheeler, 
8,702; D. Willoughby, 9,364; D. Yapps, 1 1 ,651 ; Accounts under $8,000—1 ,698,791 . 

Other Payments ($5,587,748,778) 

Materials, Supplies, etc. ($40,658,432): 

A-1 Courier Service, 92,202; Addison-Wesley Publishers Ltd., 57,664; Agincourt Productions Ltd., 
65,122; Algonquin College of Applied Arts and Technology, 428,786; Apple Canada Inc., 
91,904; Attridge Transportation Inc., 86,515; Automated Office Systems Inc., 81,700; Autoskill 
International Inc., 69,410; Avant Litho Graphics Inc., 377,437; Avebury Research and 
Consultants Ltd., 46,000; 

Bank of Montreal Receivables Management, 60,958; Barnes Security Service, 164,539; Beaverite 
Products Inc., 56,451; Bell Canada, 267,770; Belleville Utilities Commission, 246,946; Benoit 
Cazabon, 80,561; Blue Turtle Sound, 155,993; Brant Dairy Company Limited, 45,406; 
Brantford Travel Centre Ltd., 47,593; Britannica Learning Materials, 84,000; Burgess 
Wholesale Ltd., 85,006; 

Canada Catering Company Ltd., 332,621; Canada Post Corporation, 1,023,266; Canadian 
National Institute for the Blind, 277,195; Carlet9n Board of Education, 71,344; Centra Gas 
Ontario, 289,584; Centre de leadership en Education, 113,750; Centre de Recherche 
Appliquee, 100,000; Centre franco-ontarien de ressources pedagogiquies, 2,126,860; 
Clearlight Inc., 333,290; Communications L M Inc., 162,507; Compugen Systems Ltd., 66,590; 
Computerland, 254,734; Connell and Ponsford District School Board, 60,990; Courseware 
Solutions Inc., 80,091 ; Creabec International Inc., 77,850; 

Data Integrity Inc., 174,588; David K. Hill and Company, 52,981 ; Digital Equipment of Canada Ltd., 
362,51 1 ; Dufferin-Peel R.C.S.S. Board, 81 ,358; 

Elgin County Board of Education, 61 ,174; 

First Tran Bus Sen/ices, 75,022; Four Star Printing Services Inc., 312,078; Future Grafix Inc., 
248,681; 

GB Catering Ltd., 358,602; Genest Marray Desbrisay Lamek, 80,890; Gogama R.C.S.S. Board, 
71 ,360; Groupware Corp., 83,076; Guerin Editure Ltee., 167,400; 

Haldimand Board of Education, 49,330; Halton Board of Education, 218,730; Hamilton Board of 
Education, 104,092; Hamilton Computer Sales and Rent, 49,312; Hamilton- Wentworth 
R.C.S.S. Board, 70,255; Hastings County Board of Education, 132,925; Hastings-Prince 
Edward County R.C.S.S. Board, 53,580; HBJ-Holt-Saunders Distribution Services, 69,064; 
Hickeson-Langs Supply Co., 66,271; Holden Day Wilson, 48,946; Humber College of Applied 
Arts and Technology, 89,395; The Hunt Brothers Ltd., 194,971 ; 

IBM Canada Ltd., 59,428; Impact Business Forms Ltd., 69,273; Infostream Cables and Systems 
Ltd., 173,701 ; Interleaf Canada Inc., 74,807; International Business Forms Co., 142,950; 

J F Moore Lithographers Inc., 100,528; Jim's Floor Store, 55,931 ; John Deyell Co., 46,1 14; 

Kent County Board of Education, 70,774; Knoll North America Corp., 243,302; 



PUBLIC ACCOUNTS, 1992-93 97 

MINISTRY OF EDUCATION — Continued 

Laidlaw Transit Ltd., 378,220; Lakehead Board of Education, 98,957; Lakehead District R.C.S.S. 
Board, 135,663; Lanier Canada Inc., 63, 110; Laser Cartridge Services Inc., 73,363; Laurentian 
University, 68,114; Les Editions de la Cheneliere, 279,262; Les Editions du Vermilion, 45,650; 
Lidec Inc., 140,880; London Board of Education, 203,046; London Floor Service Ltd., 174,264; 

M B Keller and Associates, 61,039; Maracle Press Ltd., 166,394; McKelvey Contracting Ltd., 
51,548; Metropolitan Toronto Separate School Board, 55,937; Michel Lamoureux, 61,399; 
Micro Decisionware, 105,433; Milton Hydro Electric, 349,300; Modulo Editeur, 72,427; 

Nipissing District R.C.S.S. Board, 83,173; Nipissing University College, 55,000; Norfolk Board of 
Education, 72,056; 

Ontario Audio Library Service, 237,035; Ontario Institute for Studies in Education, 101 ,705; Ottawa 
Carleton French Language School, 176,270; 

Pal Reading Services Inc., 70,404; Pan Canada Magnetics Ltd., 53,782; Paul Feist Enterprises 
Ltd., 80,573; Peel Board of Education, 116,510; People's Computers Inc., 732,258; Peter 
Simpson Carpet Ltd., 67,518; Pitney Bowes, 76,679; Postage-By-Phone, 449,000; Precitexte, 
323,076; Pronto Reproductions, 92,896; Public Utilities Commission, 147,721; Purolator 
Courier, 167,310; 

QMS Canada Inc., 77,824; 

R. Dunn Consulting, 44,500; R.J. Thompson Data Systems Ltd., 196,998; Renfrew County Board 
of Education, 103,002; Reseau Interaction Network, 70,000; Re-Action Marketing Services 
Ltd., 217,950; Richard Dufour, 75,059; 

Scarborough Board of Education, 272,464; Shantz Coach Lines Ltd., 212,605; Sheila Morrison 
Schools, 68,600; Shibley Righton, 72,774; Shiva Technologies Inc., 64,824; Simcoe County 
Board of Education, 67,057; Societe de Gestion du Reseau, 60,000; Sprint Computer Services 
Canada Ltd., 84,980; Sudbury Board of Education, 144,795; 

TV Ontario, 61,680; Telecom Computer Products, 110,966; Tenex Data Corporation, 72,662; The 
CGI Group, 69,900; The Harlow Service, 130,441; The London Public Utilities Co., 76,971; 
Toshiba of Canada Ltd., 227,584; Triathlon Leasing Inc., 46,865; 

Union Gas Ltd., 409,006; University of Ottawa, 4,487,674; University of Toronto, 44,477; University 
of Western Ontario, 64,781 ; 

Voyageur Limo and Van Service, 1 13,546; 

Wally's Meats, 45,439; Webcom Ltd., 47,413; Weir and Foulds, 137,990; Welland County R.C.S.S. 
Board, 79,242; Wellington County Board of Education, 46,165; 

Xerox Canada Inc., 900,676; 

York Board of Education, 91,653; York Region R.C.S.S. Board, 106,388; York Town Printing, 
293,213; 

137508 Canada Ltd., 46,107; Accounts under $44,000—16,533,224. 

Payments to Other Ministries ($5,621 ,762): 

Attorney General, 1,009,142; Government Services, 4,206,354; Management Board, 208,855; 
Municipal Affairs, 197,41 1 . 



98 PUBLIC ACCOUNTS, 1 992-93 

MINISTRY OF EDUCATION — Continued 

Less: Recoveries from Other Ministries/ Agencies ($9,103,832): 

Brant County Board of Education, 143,242; Carleton Board of Education, 357,840; Carleton 
R.C.S.S. Board, 153,807; Dufferin-Peel R.C.S.S. Board, 408,000; Essex County Board of 
Education, 87,284; Essex County R.C.S.S. Board, 107,859; Frontenac County Board of 
Education, 161,330; Frontenac, Lennox and Addington County R.C.S.S. Board, 62,036; 
Grey County Board of Education, 129,670; Halton R.C.S.S. Board, 118,872; Hamilton- 
Wentworth R.C.S.S. Board, 189,001; Hastings County Board of Education, 97,831; 
Lakehead Board of Education, 176,620; Lambton County Board of Education, 158,046; 
Lambton County R.C.S.S. Board, 57,429; Lanark County Board of Education, 74,240; 
Leeds and Grenville Board of Education, 1 1 2,445; Lennox and Addington County Board of 
Education, 51,655; London Board of Education, 347,262; Ministries: Management Board, 
75,775; Skills Development, 124,662; Office Responsible for Women's Issues, 314,770; 
Muskoka Board of Education, 65,763; Niagara South Board of Education, 82,920; 
Nipissing Board of Education, 74,220; Nipissing District R.C.S.S. Board, 76,212; 
Northumberland and Newcastle Board of Education, 177,495; Ottawa R.C.S.S. Board, 
85,906; Ottawa-Carleton French Language Board, 151,821; Peterborough County Board 
of Education, 140,617; Prescott and Russell County R.C.S.S. Board, 50,410; Renfrew 
County Board of Education, 88,963; Sault Ste. Marie Board of Education, 99,527; Sault 
Ste. Marie R.C.S.S. Board, 57,304; Simcoe County Board of Education, 361,085; 
Stormont, Dundas and Glengarry County Board of Education, 81 ,504; Sudbury Board of 
Education, 138,854; Sudbury District R.C.S.S. Board, 163,390; Waterloo County Board of 
Education, 393,674; Waterloo Region R.C.S.S. Board, 148,031; Welland County R.C.S.S. 
Board, 116,981; Wellington County Board of Education, 64,010; Wellington County 
R.C.S.S. Board, 46,928; Wentworth County Board of Education, 119,028; Windsor Board 
of Education, 162,845; Windsor R.C.S.S. Board, 139,777; York Region Board of 
Education, 173,960; York Region R.C.S.S. Board, 234,243; Accounts under $44,000— 
2,098,688. 

Grants, Subsidies, etc. ($5,547,090,346): 
Named Grants ($4,487,139): 

Canadian Education Association, 200,600; Centre franco-ontarien de ressources 
p^dagogiques, 1,115,600; Council of Ministers of Education Canada, 332,048; Ontario 
Federation of Student Athletic Association, 65,450; Ontario Institute for Studies in 
Education, 2,571 ,200; Society for Educational Visits and Exchanges in Canada, 202,241 . 

Miscellaneous Grants, 284,521 . 

Grants in Lieu of Municipal Taxation, 63,825. 

Experience '92 Program, 1 ,205,860. 

Less: Recoveries from Other Ministries/ Agencies ($1 ,207,309): 
Accounts under $109,000—1 ,207,309. 

Native Education ($1 ,722,492): 

Mushkegowuk Council, 287,500; Northern Nishnawbe Education Council, 565,000; Union of 
Ontario Indians, 391 ,692; Accounts under $109,000—478,300. 

Official Languages Program ($3,463,138): 

Society for Educational Visits and Exchanges in Canada, 475,750; TV Ontario, 2,919,888; 
Accounts under $109,000—67,500. 

Ontario Educational Leadership Centre, 415,000. 

Jobs Ontario Youth Program ($13,637,544): 

Affrican Resource Centre of Ottawa-Carleton, 138,965; Algonquin College of Applied Arts and 
Technology, 561,205; Barbados House (Canada) Inc., 937,480; Burlington Y.M.C.A. 



PUBLIC ACCOUNTS, 1992-93 99 

MINISTRY OF EDUCATION — Continued 

Youth Employment Service, 160,345; Centennial College of Applied Arts and Technology, 
234,640; Centre des Ressources pour Jeunes, 320,690; COSTI-IIAS Immigrant Services, 
536,620; George Brown College of Applied Arts and Technology, 529,135; Harambee 
Centres Canada, 1,129,945; Number College of Applied Arts and Technology, 280,065; 
JHS Youth Employment Resource Centre, 265,100; Jobs Opportunities for Youth 
Employment Centre, 667,030; La Cite Collegiale, 320,690; Parachute Youth Employment 
Centre, 319,190; St. Christopher House, 293,965; St. Clair College of Applied Arts and 
Technology, 1,002,150; St. Stephen's Youth Employment Centre, 332,980; The Black 
Canadian Ethnic Club, 954,591 ; The Jamaican Canadian Association, 776,995; Theatre in 
the Rough, 437,205; Tropicana Community Services Organization, 664,840; Woodgreen 
Employment Counselling Centre, 207,915; Y.M.C.A. of Metro Toronto, 2,144,175; Youth 
Employment Service, 326,565; Accounts under $109,000—95,063. 

Ontario Young Travellers Program, 366,995. 

Access Program ($48,437,000): 

Adult Basic Education Association- HamiltonAA/entworth, 139,885; Algonquin College of Applied 
Arts and Technology, 1,407,194; Alpha Rive Nord, 142,798; Alpha Toronto, 129,055; Barrie 
Literacy Council, 172,317; Cambrian College of Applied Arts and Technology, 1,962,634; 
Canadore College of Applied Arts and Technology, 1,077,569; Centennial College of Applied 
Arts and Technology, 749,259; Centre alpha j'aime apprendre Inc., 118,567; Centre 
d'alphabetisation de Prescott, 204,500; Centre franco-ontarien de ressources en 
alphabetisation, 126,200; Conestoga College of Applied Arts and Technology, 1,368,397; 
Confederation College of Applied Arts and Technology, 945,679; Core Literacy Waterloo 
Region, 149,867; Delaware Nation Council, 112,200; Durham College of Applied Arts and 
Technology, 1,097,589; Fanshawe College of Applied Arts and Technology, 1,287,544; 
George Brown College of Applied Arts and Technology, 3,142,188; Georgian College of 
Applied Arts and Technology, 2,225,373; Halton and Peel Industries Advance Training 
Committee, 264,699; Hamilton and District Labour Council, 631 ,942; Hamilton Public Library, 
121,048; Humber College of Applied Arts and Technology, 1,454,942; Kingston Literacy, 
200,452; La Boite a lettres de Hearst, 190,103; La Cite collegiale, 679,504; La Magie des 
lettres Inc., 140,274; Labour Council of Metro Toronto, 1 ,656,036; Lambton College of Applied 
Arts and Technology, 254,649; Le Centre d'alphabetisation Alec du Nipissing, 112,116; Le 
Regroupement des Groupes francophones d'alphabetisation, 110,550; Literacy Link Eastern 
Ontario, 180,270; Literacy Link Niagara, 121,189; Literary Council of South Timiskaming, 
182,980; Loyalist College of Applied Arts and Technology, 444,370; Metro Toronto Library 
Board, 218,020; Metro Toronto Movement for Literacy, 1,345,861; Metro Toronto Reference 
Library, 141,935; Mohawk College of Applied Arts and Technology, 1,789,891; Niagara 
College of Applied Arts and Technology, 1 ,081,248; North Channel Literacy Council, 142,260; 
Northern College of Applied Arts and Technology, 1,366,692; Ontario Federation of Labour, 
1,561,721; Ontario Literacy Coalition, 156,228; Ottawa Carleton Coalition for Literacy, 
110,529; Peel Literacy Guild Inc., 505,919; Sault College of Applied Arts and Technology, 
783,614; Seneca College of Applied Arts and Technology, 1,431,902; Sheridan College of 
Applied Arts and Technology, 1,310,971; Sir Sandford Fleming College, 1,129,920; St. Clair 
College of Applied Arts and Technology, 1 ,446,205; St. Lawrence College of Applied Arts and 
Technology, 715,672; Trent Valley Literacy Association, 187,279; Tri-County Literacy Council, 
148,490; Unemployment Help Centre of Windsor, 206,308; Waterloo Region Literacy 
Coalition, 131,745; Y.W.C.A. of St. Thomas-Elgin, 162,273; Accounts under $109,000— 
9,058,378. 

General Legislative Grants ($4,902,759,293): 

Public and Secondary Schools ($2,645,944,283): 

District School Area (D.S.A.) Boards ($13,490,939): 

Airy and Sabine, 144,284; Asquith-Garvey, 490,494; Canfield, 111,468; Caramat 
599,506; Collins, 268,385; Connell and Ponsford, 950,175; Foleyet, 543,557 
Gogama, 260,576; Missarenda, 328,301; Moose Factory Island, 1,544,202 
Moosonee, 2,413,484; Murchison and Lyell, 185,047; Nakina, 993,059; Northern 



100 PUBLIC ACCOUNTS, 1 992-93 

MINISTRY OF EDUCATION — Continued 

3,027,681; Slate Falls, 510,254; Summer Beaver, 118,670; Upsala, 666,583; 
Accounts under $109,000—335,213. 

Boards of Education ($2,628,409,005): 

Atikokan, 3,647,886; Brant County, 50,177,645; Bruce County, 36,283,918; Carleton, 
119,223,984; Central Algoma, 10,999,550; CFB Borden, 361,034; CFB 
Petawawa, 162,055; Chapleau, 2,858,133; Cochrane-lroquois Falls, 8,587,249; 
Dryden, 14,753,139; Dufferin County, 22,542,232; Durham, 132,816,305; East 
Parry Sound, 18,046,713; Elgin County, 40,395,340; Espanola, 8,023,307; Essex 
County, 43,385,548; Essex County Children's Rehabilitation Centre, 616,434; 
Fort Frances-Rainy River, 12,987,378; Frontenac County, 55,041 ,486; Geraldton, 
4,999,694; Grey County, 44,686,21 2; Haldimand, 1 7,462,645; Haliburton County, 
3,788,359; Halton, 67,244,305; Hamilton, 85,022,596; Hastings County, 
60,082,459; Hearst, 1,419,761; Hornepayne, 2,030,822; Huron County, 
33,674,866; Kapuskasing, 2,536,762; Kenora, 9,964,783; Kent County, 
40,821,390; Kirkland Lake, 9,478,814; Lake Superior, 9,423,859; Lakehead, 
54,513,314; Lambton County, 46,323,725; Lanark County, 31,180,668; Leeds 
and Grenville, 40,936,678; Lennox and Addington County, 24,677,643; Lincoln 
County, 68,460,114; London, 118,415,188; Manitoulin, 5,498,307; Metro Toronto 
School, 8,942,122; Michipicoten, 3,813,922; Middlesex County, 33,280,117; 
Muskoka, 12,086,733; Niagara Peninsula Crippled Children, 1,256,981; Niagara 
South, 72,302,875; Nipigon-Red Rock, 3,784,882; Nipissing, 36,280,283; Norfolk, 
29,297,023; North Shore, 18,239,456; Northumberland and Newcastle, 
67,735,712; Ontario Crippled Children's Centre, 2,074,866; Ottawa-Carleton 
French Language Public, 160,077; Ottawa Carleton French Language School, 
25,856,516; Ottawa Children's Treatment Centre, 618,355; Oxford County, 
39,529,358; Peel, 91,783,380; Perth County, 32,934,729; Peterborough County, 
44,660,039; Prescott and Russell County, 16,411,502; Prince Edward County, 
12,765,604; Red Lake, 6,299,504; Renfrew County, 43,213,127; Sault Ste. Marie, 
37,342,296; Simcoe County, 112,510,136; Simcoe Hall Children's School, 
297,549; Stormont, Dundas and Glengarry County, 37,278,090; Sudbury, 
66,417,532; Timiskaming, 14,565,407; Timmins, 17,142,647; Victoria County, 
32,044,615; Waterloo County, 130,121,497; Waterloo North Children's, 636,331; 
Wellington County, 59,843,460; Wentworth County, 44,408,305; West Parry 
Sound, 6,708,690; Windsor, 46,980,565; York Region, 55,155,118; Accounts 
under $109,000—77,304. 

James Bay Lowlands Secondary School, 3,092,588. 

Penetanguishene Protestant Separate School Board, 951 ,751 . 

Separate Schools-Roman Catholic Separate School Boards ($2,256,815,010): 

Atikokan, 1 ,71 2,764; Brant County, 21 ,277,754; Bruce-Grey County, 20,548,262; Cardiff- 
Bicroft, 177,082; Carleton, 86,027,319; Chapleau District, 2,141,419; Cochrane- 
lroquois Falls District, 12,449,147; Dryden District, 3,037,612; Dubreuilville, 
1,428,370; Dufferin-Peel, 233,154,302; Durham Region, 79,417,794; Elgin County, 
9,435,326; Essex County, 61,312,049; Foleyet, 901,457; Fort Frances-Rainy River, 
3,020,528; Frontenac-Lennox and Addington County, 30,163,924; Geraldton District, 
2,432,163; Gogama, 658,509; Haldimand-Norfolk, 14,732,616; Halton, 59,761,372; 
Hamilton-Wentworth, 95,788,075; Hastings- Prince Edward County, 22,552,038; 
Hearst District, 9,136,070; Hornepayne, 1 ,566,881 ; Huron-Perth County, 19,790,227; 
Ignace, 513,466; Kapuskasing District, 16,177,950; Kenora District, 5,584,703; Kent 
County, 30,233,853; Kirkland Lake and Timiskaming District, 3,034,563; Kirkland 
Lake District, 5,167,899; Lakehead District, 38,311,362; Lambton County, 
32,929,843; Lanark, Leeds and Grenville, 24,212,503; Lincoln County, 35,648,204; 
London and Middlesex County, 65,730,047; Metro Toronto Separate, 295,855,418; 
Michipicoten District, 2,247,636; Moosonee, 1 ,691 ,465; Nipissing District, 45,832,871 ; 



PUBLIC ACCOUNTS, 1 992-93 101 

MINISTRY OF EDUCATION — Continued 

North of Superior District, 5,552,880; North Shore District, 10,804,969; Ottawa, 
23,119,483; Ottawa-Carleton French Language Catholic, 675,756; Ottawa-Carleton 
French Language School, 59,288,390; Oxford County, 13,219,641; Parry Sound, 
741,387; Peterborough-Victoria-Northumberland-Newcastle, 48,589,336; Prescott 
and Russell Roman Catholic French Language, 43,775,047; Prescott and Russell 
County, 9,893,061; Red Lake Combined, 941,429; Renfrew County, 30,496,650; 
Sault Ste. Marie District, 31,692,890; Simcoe County, 55,653,683; Stormont, Dundas 
and Glengarry, 55,798,865; Sudbury District, 101,295,835; Timiskaming District, 
10,766,644; Timmins District, 27,851,781; Waterloo County, 85,080,978; Welland 
County, 53,025,032; Wellington County, 25,198,308; Windsor, 58,214,051; York 
Region, 109,344,071. 

Education Programs-Other ($53,005,409): 

Public and Secondary Schools- Boards of Education ($34,634,392): 

Brant County, 215,461; Canadian Reprography Collective, 1,500,000; Carleton, 728,264; 
Centre Franco-Ontarien de Ressources Pedagogiques, 147,075; Claris Canada Inc., 
498,000; Cochrane-lroquois Falls, 155,143; Computer Associates Canada Ltd., 
140,000; Corel Systems Corp., 266,900; Didatech Software Inc., 260,000; Dryden, 
185,948; Durham, 1,612,875; East Parry Sound, 122,837; East York, 109,182; 
Espanola, 121,153; Essex County, 281,701; Etobicoke, 114,371; Fort Frances-Rainy 
River, 205,847; Frontenac County, 677,046; Grey County, 278,080; Haldimand, 
209,021; Halton, 636,645; Hamilton, 393,482; Hastings, 330,986; Huron County, 
138,989; Kenora, 176,627; Kent County, 759,874; Kirkland Lake, 134,437; Lake 
Superior, 131,674; Lakehead, 818,084; Lambton County, 363,640; Lanark County, 
148,017; Leeds and Grenville, 313,185; Lennox and Addington County, 191,334; 
Lincoln County, 852,312; London, 591,820; McMaster University, 510,000; Metro 
Toronto School, 1,406,071; Micro Soft Canada Inc., 495,000; Middlesex County, 
786,051 ; Ministry of Colleges and Universities, 500,000; Ministry of Community and 
Social Services, 568,000; Muskoka, 438,462; Niagara South, 515,228; Nipissing, 
1,087,658; Norfolk, 146,420; North Shore, 555,995; North York, 168,177; 
Northumberland and Newcastle, 473,773; Ontario Teachers Federation, 1,273,200; 
Ottawa, 122,585; Ottawa-Carleton French Language Public School, 969,905; Peel, 
431,768; Perth County, 156,000; Peterborough County, 843,037; Prescott and 
Russell County, 286,936; Red Lake, 309,345; Renfrew County, 267,308; Sault Ste. 
Marie, 219,857; Scarborough, 225,895; Simcoe County, 1,062,668; Society for 
Educational Visits and Exhanges in Canada, 201,400; Stormont, Dundas and 
Glengarry, 189,114; Sudbury, 1,309,622; Timmins, 127,327; Toronto, 895,620; 
Victoria County, 1 15,045; Waterloo County, 505,380; Wellington, 365,788; Wentworth 
County, 229,132; West Parry Sound, 224,985; Windsor, 183,055; Workers 
Compensation Board, 346,206; York, 110,462; York Region, 558,541; Accounts 
under $109,000—1 ,643,366. 

Separate Schools-Roman Catholic Separate School Boards ($20,890,537): 

Brant County, 191,040; Bruce-Grey County, 198,129; Carleton, 155,184; Cochrane- 
lroquois Falls District, 466,984; Dufferin-Peel, 1,485,161; Elgin County, 187,692; 
Essex County, 962,989; Frontenac- Lennox and Addington County, 175,575; Halton, 
428,416; Hamilton- Wentworth, 900,259; Hearst District, 382,356; Kapuskasing 
District, 284,311; Kirkland Lake, 2,290,157; Lakehead District, 303,981; Lambton 
County, 238,821; Lincoln County, 171,672; London and Middlesex County, 971,675; 
Metro Toronto Separate, 461,550; Michipicoten District, 388,573; Nipissing District, 
1,626,799; Ottawa-Carleton French Language Catholic, 304,458; Prescott and 
Russell County, 897,577; Sault Ste. Marie, 282,723; Simcoe County, 320,543; 
Stormont, Dundas and Glengarry, 886,272; Sudbury District, 1 ,057,267; Timiskaming 
District, 241,352; Timmins District, 925,901; Waterloo County, 333,337; Welland 
County, 306,980; Wellington County, 522,893; Windsor, 1,044,559; York Region, 
339,319; Accounts under $109 ,000— 1,156,032. 



102 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF EDUCATION — Continued 

Less: Recoveries from Other Ministries/ Agencies ($2,519,520): 

Citizenship, 306,640; Colleges and Universities, 130,000; Community and Social 
Services, 170,000; Health, 170,000; Skills Development, 325,000; Office Responsible 
for Women's Issues, 1 ,325,880; Accounts under $109,000 — 92,000. 

Capital Grants ($409,305,419): 

Public and Secondary Schools— Boards of Education ($183,335,090): 

Atikokan, 438,063; Brant County, 951 ,140; Bruce County, 1 ,804,786; Carleton, 6,933,193; 
Central Algoma, 438,026; Chapleau, 1,531,610; Cochrane-lroquois Falls, 474,399; 
Dryden, 201,539; Dufferin County, 152,149; Durham, 4,062,686; East Parry Sound, 
904,1 05; Elgin County, 3,461 ,661 ; Espanola, 704,31 0; Essex County, 3,064,320; Fort 
Frances-Rainy River, 587,795; Frontenac County, 2,454,035; Geraldton, 480,781; 
Grey County, 1,903,716; Haldimand, 8,292,967; Halton, 8,192,761; Hamilton, 
2,950,424; Hastings County, 1,620,942; Huron County, 1,281,186; James Bay 
Lowlands, 259,195; Kapuskasing, 186,020; Kenora, 861,487; Kent County, 861,348; 
Kirkland Lake, 578,308; Lake Superior, 3,300,892; Lakehead, 4,184,553; Lambton 
County, 959,235; Lanark County, 803,531 ; Leeds and Grenville, 1 ,841 ,606; Lennox 
and Addington County, 378,937; Lincoln County, 563,260; London, 6,941,252; 
Manitoulin, 278,049; Metro Toronto, 5,322,716; Michipicoten, 149,414; Middlesex 
County, 267,332; Moosonee District, 269,879; Muskoka, 2,637,559; Niagara South, 
1,257,579; Nipigon-Red Rock, 2,102,650; Nipissing, 467,914; Norfolk, 401,850; North 
Shore, 716,629; Northumberland and Newcastle, 4,229,521; Ottawa, 5,803,832; 
Ottawa-Carleton French Language School, 2,064,589; Oxford County, 3,090,248; 
Perth County, 3,696,619; Peterborough County, 4,715,798; Prescott and Russell 
County, 1,781,815; Prince Edward County, 367,926; Red Lake, 734,708; Renfrew 
County, 5,389,670; Sault Ste. Marie, 2,491,992; SImcoe County, 6,609,486; 
Stormont, Dundas and Glengarry County, 3,021,861; Sudbury, 7,501,625; 
Timiskaming, 389,825; Timmins, 1,478,255; Victoria County, 7,714,273; Waterloo 
County, 6,077,726; Wellington County, 5,294,063; Wentworth County, 6,225,037; 
West Parry Sound, 295,791; Windsor, 6,060,853; York Region, 9,569,212; Accounts 
under $109,000—252,576. 

Less: Recoveries from Other Agencies ($1 ,478,930): 
Accounts under $109,000—1 ,478,930. 

Separate Schools-Roman Catholic Separate Schools Boards ($227,449,259): 

Algonquin College of Art, 9,000,000; Brant County, 7,051,126; Bruce-Grey County, 
426,707; Carleton, 12,685,314; Chapleau District, 124,419; Cochrane-lroquois Falls 
District, 267,220; Dufferin- Pee I, 26,727,166; Elgin County, 312,395; Essex County, 
16,721,569; Frontenac-Lennox and Addington County, 2,590,971; Haldimand- 
Norfolk, 182,452; Halton, 16,621,437; Hamilton- Wentworth, 1,226,717; Hastings- 
Prince Edward County, 1,308,854; Hearst District, 379,643; Huron-Perth County, 
4,339,514; Kapuskasing District, 783,366; Kenora District, 130,900; Kent County, 
3,481,792; Kirkland Lake District, 539,722; Kirkland Lake-Timiskaming, 220,960; 
Lakehead District, 5,230,475; Lambton County, 4,874,142; Lanark, Leeds and 
Grenville, 5,266,129; Lincoln County, 722,893; Metro Toronto, 7,858,543; 
Michipicoten District, 162,975; Nipissing District, 1 ,155,420; North of Superior District, 
196,172; North Shore District, 144,713; Ottawa, 11,999,447; Ottawa-Carleton French 
Language, 1,289,232; Oxford County, 299,028; Peterborough-Victoria- 
Northumberland-Newcastle, 7,584,991 ; Prescott and Russell Roman Catholic French 
Language, 242,223; Renfrew County, 2,143,221; Sault Ste. Marie District, 4,553,566; 
Simcoe County, 9,258,559; Stormont, Dundas and Glengarry, 5,239,557; Sudbury 
District, 14,989,549; Timmins District, 911,986; Waterloo County, 6,186,396; Welland 
County, 1,741,329; Wellington County, 3,208,436; Windsor, 5,272,283; York Region, 
21 ,352,239; Accounts under $109,000—443,51 1 . 



PUBLIC ACCOUNTS, 1992-93 103 

MINISTRY OF EDUCATION — Continued 

Youth Training and Employment ($109,144,020): 

Action Consultation Employment, 647,710; Algonquin College of Applied Arts and Technology, 
5,851,972; Alternative Youth Centre for Employment, 672,625; Belleville Youth 
Employment Counselling Centre (Y.E.C.C.), 156,500; Brampton Youth Employment 
Centre, 677,121; Brantford and Brant County Y.E.C.C., 705,007; Burlington Y.M.C.A. 
Youth Employment Services, 569,634; Cambrian College of Applied Arts and Technology, 
3,697,734; Canadore College of Applied Arts and Technology, 2,085,584; Centennial 
College of Applied Arts and Technology, 3,114,740; Centre de consultation pour 
I'embauche des jeunes, 472,213; Centre des ressources pour jeunes, 1 1 1 ,000; Centre for 
Advancement Work and Living Youth Employment, 505,990; Chatham-Kent Y.E.C.C, 
147,000; Conestoga College of Applied Arts and Technology, 2,081,608; Confederation 
College of Applied Arts and Technology, 4,191,807; Costi-lias Immigrant Services, 
1 ,975,995; District of Parry Sound Youth Employment Service, 421 ,676; Durham College 
of Applied Arts and Technology, 1 ,867,821 ; Employment and Education Resource Centre 
of Cornwall and District, 1,320,185; Fanshawe College of Applied Arts and Technology, 
2,089,695; George Brown College of Applied Arts and Technology, 2,314,976; Georgian 
College of Applied Arts and Technology, 4,404,854; Number College of Applied Arts and 
Technology, 1 ,416,643; Job Opportunities for Youth Employment Centre, 2,256,272; John 
Howard Society- Youth and Community Employment Centre, 1,262,750; Kingston Youth 
Employment Service, 1,080,008; La Cite Collegiale, 2,066,999; Lambton College of 
Applied Arts and Technology, 1 ,524,329; Loyalist College of Applied Arts and Technology, 
2,832,785; Luthen/vood Y.E.C.C, 661,937; Markdale and District Youth Employment 
Counselling Service, 446,212; Metro Toronto John Howard Society, 430,332; Ministry of 
Community and Social Services, 2,500,000; Mohawk College of Applied Arts and 
Technology, 3,103,709; Niagara College of Applied Arts and Technology, 2,630,145; 
Niagara Falls Y.C.E.S., 115,000; Nipigon-Red Rock Y.E.C.C, 300,806; Nipissing District 
Youth Employment Service, 812,954; North York Y.M.C.A. Youth Employment Services, 
327,445; Northern College of Applied Arts and Technology, 3,291,845; Operation 
Springboard, 760,168; Oxford Youth Employment Service, 646,197; Parachute Youth 
Employment Centre, 695,267; Pembroke Y.E.C.S., 795,855; Peterborough Employment 
Planning Youth Centre, 811,079; Red Lake Y.E.C.C, 284,475; Sault College of Applied 
Arts and Technology, 2,816,322; Sault Y.M.C.A. Youth Employment Services, 275,955; 
Seneca College of Applied Arts and Technology, 1 ,831 ,803; Sheridan College of Applied 
Arts and Technology, 2,123,316; Sir Sandford Fleming College of Applied Arts and 
Technology, 4,008,879; Smart Planning for Employment and Career, 279,396; St. 
Catharines Y.C.E.S., 1,068,393; St. Christopher House, 1,118,095; St. Clair College of 
Applied Arts and Technology, 4,279,051; St. Lawrence College of Applied Arts and 
Technology, 3,524,637; St. Stephen's Youth Employment Centre, 1,305,838; Sudbury 
Youth Employment Services, 1,275,979; Thunder Bay Youth Employment Services, 
220,732; Tri-Country Youth Employment Services, 380,430; Victoria County Youth 
Employment Service Inc., 115,250; Welland Youth and Community Employment Service, 
110,000; Woodgreen Employment Counselling Centre, 734,500; Workers' Compensation 
Board, 226,988; Youth Employment Assistance Headquarters, 728,200; Youth 
Employment Assistance Program, 729,899; Youth Employment Centre, 958,969; Youth 
Employment Counselling Centre, 441 ,736; Youth Employment Services, 1 ,930,610; Youth 
Employment Services-Cambridge, 324,265; Youth Employment Services-Nepean, 
125,000; Youth Employment Teaming Centre, 240,636; Youth Opportunities Unlimited, 
557,583; Y.M.C.A. of Metro Toronto, 3,788,901; Y.M.-Y.W.CA. Employment Services, 
1 ,688,075; Accounts under $109,000—797,923. 

Total Other Payments 5,587,748,778 

Statutory ($487,441 ,093) 

Minister's Salary ($14,058) 

Hon. D. Cooke February 3, 1993 to March 31 ,1993 2,489 



104 



PUBLIC ACCOUNTS, 1992-93 



MINISTRY OF EDUCATION — Concluded 



Hon S. Wark-Martyn February 3, 1 993 to March 31 , 1993 Nil 

HonT. Silipo April 1, 1992to February 2, 1993 11,569 



Parliamentary Assistant's Salary ($15,480) 

T. Martin April 1 , 1992 to March 31 , 1993 

M. Farnan October 9, 1992 to March 31 , 1993 . . . 

G. Malkowski February 24, 1993 to March 31 , 1993 . 

G. Wilson February 24, 1993 to March 31 ,1993 . 

K. Sutherland February 3, 1993 to February 23, 1993 

Teachers' Pension Fund ($487,411,555) 

Government Contributions, the Teachers' Pension Act 

Less: Recoveries from Other Ministries 

Interim payment of Unfunded Liability, the Teachers' Pension Act, 1989 



9,808 

4,705 

967 

Nil 

Nil 



161,210,435 

1,474,571 

327,675,691 



Summary of Expenditure 



Voted 

Salaries and Wages 
Employee Benefits . . 
Travelling Expenses 
Other Payments 



99,765,843 

19,016,199 

3,347,297 

5,587,748,778 



Statutory 

Total Expenditure, Ministry of Education 



5,709,878,117 
487,441 ,093 

$6,197,319,210 



t 



PUBLIC ACCOUNTS, 1992-93 105 



MINISTRY OF ENERGY 

Hon. C.J. (Bud) Wildman, Minister 
Hon. Brian Charlton, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($1 3,974,282) 

Temporary Help Services ($490,495): 

DGS Personnel, 80,373; Dean Temporaries Ltd., 71,744; Management Board, 152,323; 
Manpower Temporary Services, 81 ,444; Accounts under $44,000 — 104,61 1 . 

Payments to Other Ministries/ Agencies ($255,345): 

Attorney General, 218,100; Accounts under $44,000—37,245. 

Less: Recoveries from Other Ministries/ Agencies ($399,919): 

Management Board, 78,445; Receiver General for Canada, 136,064; Treasury and Economics, 
69,392; Accounts under $44,000— 1 16,018. 

Employee Benefits ($2,280,920) 

Payments for: Canada Pension Plan, 173,794; Long Term Income Protection, 129,456; Employer 
Health Tax, 274,027; Supplementary Health and Hospital Plan, 92,360; Dental Plan, 84,369; 
Public Service Pension Fund, 638,255; Unfunded Liability — Public Service Pension Fund, 
331 ,812; Unemployment Insurance, 357,360; Accounts under $44,000 — 30,51 1 . 

Other Benefits: Severance Pay, 94,368; Accounts under $44,000 — 54,404. 

Workers' Compensation Board, 21 ,817. 

Payments to Other Ministries/ Agencies ($65,836) : 

Attorney General, 45,801 ; Accounts under $44,000—20,035. 

Less: Recoveries from Other Ministries/ Agencies ($67,449): 
Accounts under $44,000—67,449. 

Travelling Expenses ($401,679) 

Hon. B. Charlton, 3,642; Hon. W. Ferguson, 85; B. Huget, 3,979; G. Davies, 3,187; W. Balaniuk, 9,332; 
M. Bienefeld, 12,463; W.S. Chick, 1 1 ,994; B. Defoe, 18,812; A. Dey, 14,566; R. Greven, 10,489; J. 

kLam, 10,707; D. MacLean, 12,568; P. Mahant, 8,933; T. Markowitz, 8,902; M.C. Rounding, 8,744; 
E.W. Stobart, 11,225; A. Storchak, 11,612; CD. Winio, 16,592; C.A. Wolf, 8,350; Accounts under 
$8,000—215,497. 



Other Payments ($31,127,619) 



I 



Materials, Supplies, etc. ($10,225,839): 

ADI Ltd., 63,934; Atchison and Denman Court Reporting Services Ltd., 79,060; Barker Engineering 
Group Inc., 174,773; C.E. Young Graphics Ltd., 187,910; Canada Market Research Ltd., 
48,030; Canadian Broadcasting Corp., 50,000; Canadian Earth Energy Assoc, 45,750; 
Canatara Engineering Ltd., 46,461; Canebsco Subscription Services Ltd., 95,344; Cassels, 
Brock and Blackwell, 59,726; Computerland, 143,193; Coopers and Lybrand Consulting 
Group, 91,205; Decima Research Ltd., 57,600; Development Consulting Ltd., 50,916; Ellis 



106 PUBLIC ACCOUNTS, 1992-93 ^_ 

MINISTRY OF ENERGY — Continued 

Teichman Communications Ltd., 98,061; Entre Computer Centre, 83,165; EPCM Services 
Ltd., 122,728; Farr and Assoc. Reporting Inc., 123,837; Foster Controls Inc., 45,363; Giffels 
Assoc. Ltd., 205,726; Globe Graphic Communications Inc., 159,586; Golden Productions, 
89,272; Goodfellow. Consultants Inc., 65,509; Gowling, Strathy and Henderson, 175,828; 
Hatch Assoc. Ltd., 208,365; Improtech Ltd., 47,969; Infomart, 45,319; J.L. Richards and 
Assoc. Ltd., 49,000; J. Simon, 52,978; Johnson and Higgins Ltd., 58,301; Kilborn Inc., 
163,102; Kodak Can. Inc., 51 ,079; Ludbrook and Assoc, 51 ,108; Marshall Macklin Monaghan, 
49,626; Maunder Britnell Inc., 165,077; McNally and Sutherland Inc., 46,837; Mind's Eye 
Productions, 111,618; Ministries: Attorney General, 626,564; Government Services, 632,569; 
Transportation, 82,459; Treasury and Economics, 44,229; Monenco Consultants Ltd., 
174,148; Ortech International, 187,167; Price Waterhouse, 182,215; Proctor and Redfern 
Group, 63,717; Quality Exhibits Inc., 106,882; Renewable Energy in Can. (REIC) Ltd., 
137,430; Richard R. Perdue, 73,563; Ridesic Preisman and Robinson Consultants Inc., 
48,344; Rowan Williams Davies and Invin Inc., 50,645; Sandwell Inc., 182,444; Spencer Stuart 
and Association Canada Ltd., 90,700; The Press Run, 45,906; Thorn Press, 50,026; Toronto 
Consultants International Ltd., 62,180; UML Distribution Ltd., 111,698; United Messengers, 
63,618; Walter Dow Assoc. Ltd., 82,430; Wardrop Engineering Inc., 306,778; Xerox Can. Inc., 
1 24,396; Accounts under $44,000—3,381 ,896. 

Less: Recoveries from Other Ministries/ Agencies ($149,521): 
Natural Resources, 65,000; Accounts under $44,000—64,521 . 

Grants, Subsidies, etc. ($20,901,780): 

Alcan Aluminium Ltd., 117,000; Atikokan Energy Conservation Centre, 155,026; Ball Packaging 
Products Can. Inc., 206,500; Building Owners and Managers Assoc, 137,000; Canadian 
Standards Assoc, 338,500; Carleton University, 271,250; Centennial College, 140,000; 
Central Ont. World Issues Assoc, 314,332; City of Cornwall, 521,144; City of Guelph, 
362,656; Consumers' Gas Co. Ltd., 110,000; East York Board of Education, 250,000; Elora 
Centre for Environmental Excellence, 156,035; Energy Educators of Ont., 250,000; Etobicoke 
Board of Education, 250,000; Faplex Research Inc., 110,000; Ford Motor Co. of Can. Ltd., 
361 ,636; Gait Forge Ltd., 213,000; General Motors of Can. Ltd., 310,000; International Council 
for Local Environmental Initiatives, 120,000; Inverpower Controls Ltd., 216,820; Kitchener- 
Waterloo Hospital, 500,000; Lambton County Board of Education, 250,000; McMaster 
University 122,500; McMichael Canadian Art Collection, 125,000; Metropolitan Toronto and 
Region Consen/ation Authority, 175,677; Metropolitan Toronto Separate School Board, 
279,362; Mississauga Hospital, 133,681; Mohawk College, 217,200; North York Board of 
Education, 250,000; Northern Pressure Treated Wood Ltd., 171,287; Ontario Hydro, 317,198; 
Ont. Recreation Facilities Assoc. Inc., 175,000; Parker Bros. Textile Mills Ltd., 109,046; 
Receiver General for Canada, 238,924; Rheem Can. Ltd., 165,000; Sarnla-Lambton Centre 
for Arts and the Entertainment Inc., 396,540; Scarborough Board of Education, 250,000; 
Seneca College of Applied Arts and Technology, 184,950; St. Mary's Paper Inc., 375,228; St. 
Vincent's Hospital, 125,000; Stackpole Ltd., 130,000; Sudbury Hydro Electric Commission, 
1 17,000; The United Steelworkers of America, 1 15,430; Toronto Board of Education, 270,000; 
Town of Port Hope Hydro Electric Commission, 189,740; Town of Renfrew, 202,626; Town of 
Walden, 174,341; University of Toronto, 336,499; Wolverine Tube (Can.) Inc., 149,999; York 
Board of Education, 250,000; Accounts under $109,000— 9,867,507. 

Less: Recoveries from Other Ministries/ Agencies ($373,854): 
Environment, 339,264; Accounts under $109,000— 34,590. 

Total Other Payments 31 ,127,619 



PUBLIC ACCOUNTS, 1992-93 107 

MINISTRY OF ENERGY — Concluded 

Statutory ($9,808) 

Minister's Salary ($Nil) 

Hon. C.J. (Bud) Wildman February 3, 1993 to March 31 , 1993 Nil 

Hon. Brian Charlton April 1 , 1992 to February 2, 1993 Nil 

Parliamentary Assistant's Salary ($9,808) 

Bob Huget April 1 , 1992 to March 31 , 1993 9,808 

Irene Mathyssen February 3, 1993 to March 31 , 1993 Nil 

Wayne Lessard February 24, 1993 to March 31 , 1993 Nil 

Anthony Perruzza February 3, 1993 to February 23, 1993 Nil 



Summary of Expenditure 

Voted 

Salaries and Wages 13,974,282 

Employee Benefits 2,280,920 

Travelling Expenses 401 ,679 

Other Payments 31,127,619 

47,784,500 
Statutory 9,808 

Total Expenditure, Ministry of Energy $47,794,308 



PUBLIC ACCOUNTS, 1 992-93 1 09 



MINISTRY OF THE ENVIRONMENT 

Hon. C.J. (Bud) Wildman, Minister 
Hon. Ruth Grier, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($153,373,534) 

Temporary Help Services ($946,666): 

DGS Personnel, 89,426; Kelly Services Ltd., 68,519; Marberg Temporary and Permanent, 49,019; 
Pinstripe Personnel Inc., 58,330; Willowtree Consulting, 52,866; Management Board, 412,037; 
Accounts under $44,000—21 6,469. 

Employee Benefits ($26,360,061) 

Payments for: Canada Pension Plan, 2,184,488; Group Life Insurance, 325,831; Long Term Income 
Protection, 1,533,477; Employer Health Tax, 3,105,128; Supplementary Health and Hospital Plan, 
1,267,480; Dental Plan, 1,124,073; Public Service Pension Fund, 6,771,223; Unfunded Liability- 
Public Service Pension Fund, 3,901 ,448; Unemployment Insurance, 4,501 ,558. 

Other Benefits: Maternity Leave Allowances, 352,857; Attendance Gratuities, 314,849; Severance Pay, 
639,948; Death Benefits, 1 1 ,1 57. 

Workers' Compensation Board, 513,300. 

Less: Recoveries from Other Ministries ($186,756): 
Accounts under $44,000—1 86,756. 

Travelling Expenses ($3,812,350) 

Hon. R. Grier, 4,952; R. Dicerni, 9,907; G.S. Posen, 281; J.G. Bagshaw, 8451 ; J.Berkhout, 8,389; D. 
Blackwell, 12,456; J.L. Bourque, 8,044; R.K. Brown, 12,009; A.G. Carpentier, 25,012; J.S. Carter, 
19,764; N.I. Conroy, 12,872; W.A. Creighton, 11,690; D. Dumais, 8,694; R.A. Dunn, 8,740; E. 
Farley, 21,542; P.E. Fox, 9,050; E.R. Freistadt, 13,019; J.G. Fry, 10,012; J. Gehrels, 8,232; A. 
Gibson, 21,554; K.M. Gibson, 10,010; P.J. Gillespie 12,700; J.R. Harmar, 19,410; J.G. Herlihy, 
16,928; G.M. Hobson, 13,003; R.C. Hore, 17,806; D.J. Hosfield, 8,648; R.J. Howe, 9,483; B.D. 
Howieson, 11,234; P.A. Inch. 14,157; J.F. Janse, 10,893; J. Keith, 8,124; A. Koehl, 11,664; T.E. 
Little, 10,002; M.A. Looby, 8,693; K.N. McLaughlin, 8,340; D.A. McTavish, 14,309; F.M. Mencarelli, 
8,928; G. Miller, 8,019; G.B. Mongrain, 21,480; H. Mooij, 30,191; R.D. Mundy, 10,347; J.A. 
Murphy, 13,418; D.A. O'Connor, 17,477; D.F. Onn, 8,930; W.M. Page, 10,896; F. Quarisa, 12,239: 
J.C. Ramshaw, 10,114; S. Remmen, 13,684; M.G. Santavy, 9,049; R. Savage, 24,155; G.W. Scott, 
25,918; A.J. Scott, 10,480; J.J.Smith, 9,361; I.R. Smith, 11,150; J. Stasiuk, 13,497; M. Sutterfield, 
19,399; A.E. Symmonds, 8,333; G.L Van Fleet, 20,917; P.A. Victor, 10,937; B.R. Ward, 13,483; J. 
Wesno, 14,462; S.N. WHIis, 10,201; H.M. Wong, 8,347; R.L. Younger, 8,363; M.T. Zakrewski, 
13,314; Accounts under $8,000—2,975,187. 

Other Payments ($487,060,331) 

Materials, Supplies, etc. ($190,226,853): 

A and F Industries, 69,392; Acme Building and Construction Ltd., 13,835,021; Acres International 
Limited, 63,543; Adam C. Plackett, 44,724; Adnet Information System, 218,084; Advance 
Planning and Communications, 71,583; Agriculture Research Institute of Ontario, 50,000; 
Ainley and Associates Ltd., 457,410; Ainsworth Electric Co. Ltd., 99,379; A.J. Robinson and 



110 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF THE ENVIRONMENT — Continued 

Associates Inc., 140,677; Mean Chemicals, 676,902; All Seating Corp., 143,830; AMJ 
Campbell Van Lines, 47,462; AMKO Systems Inc., 61,820; Anachemia Chemicals Canada 
Inc., 169,322; Anchor Textiles, 50,789; Ani-Mat Inc., 1,096,750; Anthrafilter Media and Coal 
Ltd., 486,990; Apogee Research International, 49,749; Aquablast Corp., 62,780; Aquatic 
Sciences Inc., 106,467; The Ara Group Inc., 58,795; Arthur PUC, 61,139; Asdor Limited, 
69,354; Associated Engineering (Ontario) Ltd., 923,104; The Atikokan Hydro Electric 
Commission, 129,381; Atomic Energy of Canada Ltd., 145,134; AWT Air and Water 
Technologies, 228,279; 

B.A.R. Environmental, 51,391; Babbco Offices Services Ltd., 106,952; Barber-Ellis Fine Papers, 
81,911; Barker Terp Gibson Ltd., 66,740; BAS Laboratories Ltd., 290,343; Basic Chemicals 
Ltd., 111,590; Baxter Corp., 131,545; Beak Consultants Ltd., 407,402; Beaver Engineering 
Limited, 52,081; Belanger Construction Ltd., 1,319,142; Bell Canada, 1,573,682; Belleville 
Public Utilities Commission, 300,083; Bennett Mechanical Installations, 3,242,717; Big Bear 
Service Inc., 120,983; Bird and Hale Ltd., 165,522; Blastco Corporation, 189,395; Bluewater 
Sanitation, 53,807; Bobcaygeon Hydro, 76,162; Bondar-Clegg and Co. Ltd., 478,303; Bonfield 
Construction Company Ltd., 2,122,755; Bowdens Information Services Ltd., 93,155; Bradford 
West Gwillimbury, 137,804; Brampton, Hydro- Electric and Water Commission, 770,377; 
Brantford PUC, 502,627; Brian Controls, 62,318; Brown and Huston Ltd., 280,264; The Budd 
Company, 196,575; Bull HN Information Systems Ltd., 70,306; Burns International Security, 
89,137; 

Caledon Laboratories Ltd., 92,908; Cambridge and North Dumfries Hydro Electric Commission, 
404,091; Canada Colors and Chemicals Ltd., 59,574; Canada Post Corporation, 128,171; 
Canada Valve, 51,587; Canadian Blower/Canada Pumps Limited, 48,772; Canadian Council 
of Ministers of the Environment, 746,513; Canadian Environmental Law Research Foundation, 
68,761; Canadian Environmental Technology, 105,218; Canadian Home and Renovation 
Team Inc., 120,955; Canadian Institute for Research in Atmospheric Chemistry, 143,795; 
Canadian Oxygen Ltd., 51,881; Canadian Printco Limited, 179,309; Can-Ag Enterprises Ltd., 
44,800; Canebsco Subscription Services Ltd., 77,695; Canviro Consultants Ltd., 97,596; 
Caravan Stage Society, 51,660; Carleton Place Hydro, 121,286; Carmen Contracting, 
288,142; Carscallen, Reinhart, Mathany, Nagle, 53,919; Cayuga Construction and Materials 
Ltd., 108,317; C.C. Parker Consultants Ltd., 54,978; CD Nova-Tech Inc., 96,066; CD Snell and 
Associates, 49,972; Cellnet Canada, 52,041; Centra Gas Ontario Ltd., 236,052; Chapleau 
Hydro Electric Commission, 84,248; Crisholm Fleming and Associates, 193,618; 
Chromatographic Specialties Inc., 69,145; CH2M Hill Engineering Ltd., 60,377; Cisco Systems 
Canada Inc., 69,110; Citipol Security Services Inc., 236,193; Colgate-Palmolive Canada Inc., 
205,069; Computer Talk Technology Inc., 94,326; Compendium Design, 144,507; Compugen 
Systems Ltd., 268,275; Computerland, 85,427; Concord Environmental, 80,044; 
Confederation College of Applies Arts and Technology, 172,512; Consumers' Gas System, 
499,114; Coopers and Lybrand Consulting Group, 106,690; Coulson and Associates Limited, 
95,540; Coulter Electronics of Canada Ltd., 75,006; Courseware Solutions Inc., 143,532; 
Credit Valley Conservation Authority, 133,760; Crossby Insulations (London) Ltd., 57,194; 
Crowntek Business Centres, 139,479; Culligan (West Toronto) Limited, 236,901; Gumming 
Cockburn Limited, 97,668; Curtis Products Ltd., 99,413; CW Environmental Consulting Inc., 
160,044; 

D'Amore Construction (Windsor) Ltd., 1,092,308; Dale and Company, 169,091; DAR Computer 
Maintenance, 154,541; Datafile, 160,983; Dell Computer Corp., 93,317; Delta Web, 90,717; 
Dennis Netherton Engineering, 180,000; D.E. Schmidtmeyer, 57,875; Deseronto PUC, 
72,909; Digital Equipment of Canada Inc., 169,150; Dionex Canada, 200,372; Direct Dial/ 
Connectivity Plus, 47,585; Dorado Systems Corporation, 47,794; Dresden PUC, 78,547; 
Dunnville Hydro Electric Commission, 76,031 ; 

Eaglebrook Environmental Corp., 1,937,408; Ecologistics Ltd., 59,023; Eimco Process Equipment, 
550,141; Electro Sonic Inc., 51,710; The Elm Street Computer Terminal Inc., 54,463; Elmara 
Construction Co. Ltd., 313,218; Empire Paving Ltd., 1,558,250; Emsco Ltd., 48,527; Ensco 



PUBLIC ACCOUNTS, 1992-93 TM 

MINISTRY OF THE ENVIRONMENT — Continued 

Environmental Services, 5,291,933; Environment Canada, 436,560; Environment Canada, 
Conservation and Protection, 57,700; Enviroclean, 58,609; Envirocan, 46,798; Ernst and 
Young Consulting, 61,793; Essex Region Conservation Authority, 61,909; Esso Petroleum 
Canada, 49,744; Eugene Craig Septic Service Ltd., 55,659; The Exhibit Store, 1 13,613; 

Facca Construction Inc., 228,798; Fallmont Farms, 105,816; Farr and Associates Reporting Inc., 
227,703; Fergus PUC, 101,432; F.H. Schaedlich Consulting Ltd., 335,117; Fisher Scientific 
Co. Ltd., 356,389; Fleck, Sartor, Gray and Bruce, 135,000; Fleet-Chrysler Canada Ltd., 
412,030; Flow-Kleen Technology, 132,415; Flygt Canada Ltd., 416,563; FMC of Canada Ltd., 
328,352; Township of Foley, 96,152; Folio Instruments, 55,472; Ford Motor Company of 
Canada Ltd., 212,137; Frankford Hydro Electric Commission, 62,313; Eraser and Beatty, 
171,320; Fryston Canada Inc., 107,776; 

G and H Graphics, 129,599; G.L. and V. Ontario, 196,691; Gartner Lee Ltd., 77,132; General 
Motors of Canada Ltd., 266,234; General Chemical Canada Ltd., 1,852,728; Genest Murray 
Desbrisay Lamek, 334,333; Geo-Logic Inc., 249,809; Geo. Turcotte and Sons Ltd., 60,708; 
Gibson Welding, 52,693; Gladwin Canada Inc., 50,608; Global Upholstery Co. Inc., 59,707; 
Colder Associates Ltd., 55,867; Gore and Storrie Ltd., 1 ,927,421 ; Goulds Pumps Canada Inc., 
68,498; Grand and Toy Ltd., 100,374; The Green Group, 44,146; Greenwood Contracting Ltd., 
889,709; Greey Lightnin, 103,578; County of Grey, 725,121; Grow-Rich Inc., 498,843; G.T. 
Wood Co. Ltd., 46,084; Guillevin International Inc., 120,981 ; 

H and M Trucks, 95,054; Haldimand Hydro Electric Commission, 124,089; Regional Municipality of 
Haldimand-Norfolk, 217,422; Regional Municipality of Halton, 280,562; Hardy Stevenson and 
Associates, 75,620; Hatch Associates Ltd., 88,798; Hathaway Promac Inc., 59,105; 
Hawkesbury Hydro, 86,182; The Hearn Kelly Printing Co. Ltd., 45,702; Hearst PUC, 105,101; 
Heath Consultants Ltd., 101,150; Hewlett Packard Ltd., 370,693; Horizon Construction 
Services, 73,560; Hoskin Scientific Ltd., 49,261; H.R. Doornekamp Construction Ltd., 54,855; 
County of Huron, 62,533; Huron-Middlesex Engineering Ltd., 106,903; Region of Huronia 
Septic Service Ltd., 55,342; H. Wellwood and Sons Ltd., 54,1 56; 

Infonet Computer Sciences Canada, 435,736; Infostream Cables and Systems Ltd., 278,648; 
Ingersoll PUC, 97,652; Inter-City Papers Ltd., 100,864; Intera Kenting, 53,759; 

Jamesview Builders and Electrical, 89,011; Jandersam Enterprises Ltd., 80,602; Jerdar 
Enterprises, 95,327; Jeschem, 86,501 ; Joe Regier Painting, 85,472; John Crane Canada Inc., 
44,448; Johns Scientific, 151,247; Johnson Controls Ltd., 50,947; Johnson and Higgins Willis 
Faber Ltd., 266,415; Johnson Septic Service Ltd., 48,767; Johnstone/ Adams Graphics Inc., 
63,645; 

Kapuskasing PUC, 83,710; Town of Kapuskasing, 72,205; Kel Research Corporation, 117,528; 
Kenaiden Contracting Ltd., 10,381,042; Town of Kenora, 87,085; Villate of Killaloe, 186,324; 
Township of Kingston, 112,657; Kitchener-Wilmot Hydro Electric Commission, 524,322; Knoll 
North American Corp., 2,222,465; Knox Martin Kretch Ltd., 359,451; Kodak Canada Inc., 
75,953; Kol Vox Incorporated, 102,285; Kon Mag Ltd., 1,860,515; Kostuch Engineering Ltd., 
52,036; Kwi Construction, 421 ,879; 

Lafontaine, Cowie, Buratto and Associates Ltd., 997,446; Laidlaw Waste Systems Ltd., 108,964; 
Laidlaw Environmental Services Ltd., 271,934; Lake Simcoe Region Conservation Authority, 
120,107; Lakehead University, 512,801; County of Lambton, 128,788; The LAN Shoppe, 
230,635; County of Lanark, 148,651 ; Leautec Chemical Production and Services Ltd., 45,186; 
Levitt-Safety Ltd., 870,012; Lindquist, Avey, MacDonald, Baskerville, 119,608; Liqui-Force 
Services, 95,714; Lotto Sanitation, 128,973; Lower Thames Valley Conservation Authority, 
57,958; Lura Group, 103,892; 

MacLaren Engineers Inc., 79,860; MacLaren Plansearch Inc., 89,748; MacLean Hunter 
Communication Inc., 45,041; Macviro Consultants Inc., 189,234; Malyon Excavation Ltd., 



112 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF THE ENVIRONMENT — Continued 

65,652; Mann Testing Laboratories Ltd., 247,068; Maple Engineering and Construction Co. 
Ltd., 2,771,970; Marie Lawrentiw and Associates, 76,580; Markdale Hydro System, 46,080; 
Village of Markdale, 88,139; Town of Markham, 80,000; Marsh Engineering Ltd., 175,407; 
Marshall Macklin Monaghan, 485,829; Marshell Fenn Ltd., 44,234; Master Solution Software 
Inc., 70,650; Matheson Gas Products Canada Inc., 46,250; Matthews Contracting Inc., 
1,453,360; MAWSA Inc., 90,504; McCaustlin Installation Inc., 136,568; McLaren Press Ltd., 
74,940; Meaford P.U.C, 65,866; Media Buying Sevices Ltd., 1,391,515; Medigas Limited, 
209,370; The Mep Company, 76,667; Merlan Scientific Ltd., 105,633; Merley Chains Ltd., 
119,608; Metcon Sales and Engineering Ltd., 57,564; Municipality of Metro Toronto, 87,757; 
Metroland Printing, 44,952; Metropolitan Office Electronics Ltd., 79,678; Metropolitan Toronto 
and Region Conservation Authority, 319,372; Metropol Security, 278,568; Micro Mart, 
373,389; Micro Market, 104,369; Milltronics Ltd., 90,026; Misco Mulders Inspection Services 
Co. Ltd., 62,062; Mississauga Electrical Supply Co., 53,505; Mississauga Hydro, 9,236,466; 
Mississippi Valley Conservation Authority, 50,060; City of Mississauga, 133,532; Mitchell 
Construction Limited, 2,309,948; M.M. Dillon Ltd., 2,952,746; Moira River Conservation 
Authority, 65,372; Monteith Ingram Graham Lid., 63,992; Motorola Limited, 52,117; Mr. Pick- 
Up Waste Disposal, 132,380; District Municipality of Muskoka, 567,142; MWR and Associates, 
67.296; 

Nadeco Limited, 1,900,630; Naico Canada Inc., 59,206; Nanticoke Hydro Electric Commission, 
69,304; Napanee Region Conservation Authority, 77,117; Napier-Reid Ltd., 58,918; Network 
Construction and Machine, 109,536; New Tecumseth Hydro Electric Commission, 92,874; 
Nicholson's Waste Haulage, 241 ,691 ; North Bay Hydro Electric Commission, 206,009; City of 
North York, 125,000; Norstan Canada Inc., 249,943; North Bay Plaza Ltd., 174,859; County of 
Northumberland, 47,512; 

OE Inc., 264,605; Ogma Consulting Corporation, 50,905; Ontario Environmental Network, 82,917; 
Ontario Environmental Training Consortium, 273,708; Ontario Hydro, 8,697,874; Orangeville 
Hydro, 173,851; Town of Orangeville, 70,065; Ortech International, 568,683; Owens-Illinois 
Inc., 76,209; Owen Sound PUC, 68,999; 

Paracel Laboratories Ltd., 44,905; Paris PUC, 60,661; Parry Sound PUC, 88,143; Patriot 
Computer Corp., 319,020; Paul Wisner and Associates, 51,671; Peacock Incorporated, 
58,549; Regional Municipality of Peel, 157,963; The Peel Board of Education, 94,958; City of 
Pembroke, 68,138; Perkin-Elmer (Canada) Ltd., 79,516; Perrynoyd Inc., 74,370; County of 
Peterborough, 74,735; Petro-Canada, 124,867; Petrolia PUC, 49,810; Phyto-Tec Group, 
83,573; Pitney Bowes, 159,976; P.M. Carter and Co. Ltd., 252,855; Point Edward PUC, 
67,332; Price Waterhouse, 204,208; Priestap Electric Ltd., 344,434; Primax Business World, 
95,504; Pro-Art Graphics Ltd., 208,157 ; The Proctor and Redfern Group, 3,248,953; Pronto 
Reproductions, 88,640; Township of Proton, 122,382; Pulse Instrumentation Ltd., 57,801; 
Purolator Courier Ltd., 287,396; 

Quantech Electrical Contractors Ltd., 1 ,979,426; 

R.M.R.S. Systems, 193,600; Raisin Region Conservation Authority, 124,458; RDP Fulfillment 
Corporation, 328,323; Receiver General for Canada, 1,238,314; Recycling Development 
Corporation of Canada, 128,528; Reed Stenhouse Limited, 418,804; Reid and Associates 
Limited, 195,634; Renfrew Hydro Electric Commission, 60,023; Resource Integration Systems 
Ltd., 163,013; R.E. Winter Associates Ltd., 69,217; Robsystems, 57,050; Rockland Hydro, 
87,201 ; Roto-Rooter Sewer Service, 104,665; Rowan Williams Davies and In/vin Inc., 65,739; 
Runnalls Plumbing and Industrial Supplies Ltd., 46,128; R.V. Anderson Associates Ltd., 
461 ,093; Ryan MacDonald Edwards Advertising, 280,001 ; 

Safety Supply Canada, 59,840; Santos Kaufman Henderson, 66,673; Sarnia Hydro, 952,774; Sault 
Ste. Marie PUC, 389,302; Sault and District Personnel Services, 46,131; Savin Canada Inc., 
136,423; Schwing Canada Inc., 490,493; Science Applications International Corp., 78,412; 
Sciex Inc., 139,597; Scott and Aylen, 175,483; SCP Ltd., 172,516; Sealtec Concrete 



PUBLIC ACCOUNTS, 1992-93 113 

MINISTRY OF THE ENVIRONMENT — Continued 

Restorations Inc., 195,222; Senes Consultants Limited, 114,141; Sewer Matic Drain Service 
Ltd., 70,093; Shell Canada Products Ltd., 148,580; Shen/vay Contracting (Windsor) Ltd., 
1,519,653; Siemens Electric Ltd., 161,907; Simcoe Engineering Group Ltd., 252,244; Simcoe 
Hydro Electric Commission, 161,671; County of Simcoe, 198,888; Smith's Plumbing Service, 
193,634; Soft Probe Computing Services, 63,901; Sprint Computer Services, 84,145; City of 
St. Catharines, 152,405; St. Mary's PUC, 91,374; Stanchem, 1,312,911; State Contractors 
Inc., 3,456,462; Sternson Limited, 62,383; Storgaard and Associates, 76,814; United Counties 
of Stormont, Dundas and Glengarry, 122,473; Stratford PUC, 101,151; Town of Sturgeon 
Falls, 65,885; Sulzer Canada Inc., 46,980; Summa Engineering Ltd., 162,426; Sutherland and 
Schultz, 52,337; Systems Plus, 31 0,031 ; 

Tarandus Associates Ltd., 100,363; Taylor Woodrow Canada Ltd., 1,814,928; Tech-Tra Services 
Engineering Ltd., 181,501; Technology Transfer, 86,359; Tekran Inc., 241,951; Temple Scott 
Associates Inc., 144,009; Terratec, 93,840; Thermo Jarrell Ash (Canada) Ltd., 383,959; 
Thomas Waste Management Ltd., 460,993; Thorburn Penny Limited, 78,315; Thorn Press 
Ltd., 320,389; Thornbury PUC, 195,037; Thunder Bay Chemicals Ltd., 293,695; Tillsonburg 
PUC, 84,362; Tombe Construction Ltd., 47,880; Toshiba of Canada Limited, 141,043; Trent 
University, 136,722; Trenton PUC, 260,395; City of Trenton, 104,159; Tri Plan Inc., 235,195; 
Triathlon Vehicle Leasing, 1,959,093; Trojan Security and Investigation Services, 46,588; 
Trow Consulting Engineers Ltd., 172,936; Trow, Dames and Moore, 102,182; Village of 
Tweed, 50,033; 

University of Guelph, 60,064; University of Toronto, 59,132; University of Waterloo, 493,1 22; Union 
Gas Ltd., 198,678 Upper Thames River Conservation Authority, 263,429; Urban Dimensions 
Group Inc., 50,680; 

V and L Enterprises, 70,141; V.H.B. Research and Consulting Inc., 157,525; Van Waters and 
Rogers Ltd., 181,692; Van-Con General Contractors Ltd., 298,819; Vanzwol Enterprises Inc., 
131,876; Varamae Construction Limited, 459,836; Varian Canada Inc., 197,491; VG 
Instruments, 54,957; Victoria Harbour Hydro Electric Commission, 64,931 ; County of Victoria, 
72,128; Victor Pierobon Consultants Ltd., 162,436; Vince Ferro Construction Ltd., 1,901,396; 
VWR Scientific Inc., 239,387; 

Walker Laboratories, 163,842; Wallaceburg Hydro Electric Commission, 103,262; Wallaceburg 
Water Commission, 64,471 ; Wallace and Tiernan, 230,760; Warden Construction Co., 48,592; 
Wasaga Beach Hydro Electric Commission, 115,929; W.A. Stephenson Mechanical 
Contractors Ltd., 61,271; Waterloo North Hydro Electric Commission, 404,942; Regional 
Municipality of Waterloo, 60,787; Webcom Limited, 47,923; The Weldinghouse Inc., 44,909; 
Wells Communication, 52,800; Township of West Lincoln, 281 ,395; Westburne Central Supply 
Ltd., 61,916; Westburne — Nedco Division, 97,651; Township of West Hawkesbury, 68,910; 
Westinghouse Canada Inc., 143,690; Wheatley PUC, 70,865; William Edwards Advertising, 
44,121 ; Township of Wilmot, 75,721 ; Windsor Factory Supply Ltd., 50,357; Wye Marsh Wildlife 
Centre, 189,999; 

Xerox of Canada Ltd., 598,622; 

Y.M.C.A. Geneva Park Conference Centre, 56,620; 

Zenon Environmental Enterprises Inc., 306,849; ZM Associates, 73,059; 

340480 Ontario Ltd., 65,272; 617963 Ontario Inc., 214,487; 953543 Ontario Ltd., 573,272; 

Accounts under $44,000—37,231 ,826. 

Less: Recoveries from Other Ministries ($186,961): 
Skills Development, 186,961. 



114 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF THE ENVIRONMENT — Continued 

Less: Provincial Subsidies to Municipalities Qualifying for Assistance on 1992/93 disbursements 
($17,280,886): 
Provincial Subsidies on 1992/93 disbursements, 17,280,886. 

Grants, Subsidies, etc. ($296,833,478): 

Payments to Health Units under the Environment Protection Act VIII: ($5,898,302): 

Durham, 151,145; Eastern Ontario, 377,789; Haldimand-Norfolk, 157,283; Haliburton- 
Kawartha-Pine Ridge, 428,911; Hamilton-Wentworth, 195,247; Kent-Chatham, 118,442 
Kingston, Frontenac and Lennox, 233,999; Leeds-Grenville and Lanark, 389,976 
Northwestern, 132,456; Perth, 121,847; Peterborough, 202,381; Porcupine, 157,304 
Renfrew, 230,126; Simcoe, 586,773; Sudbury, 250,527; Thunder Bay,170,364 
Wellington-Dufferin-Guelph, 174,756; York, 207,594; Institute for Social Impact, 457,108 
Accounts under $109,000— 1,154,274. 

Payments to Municipalities Qualifying for Assistance-Municipal Projects ($123,344,635): 
Metropolitan, Regional and District Municipalities ($33,090,71 5): 

Durham, 695,489; Haldimand-Norfolk, 3,925,616; Halton, 391,310; Metro Toronto, 
2,858,375; Muskoka, 7,326,228; Niagara, 269,438; Ottawa-Carleton, 15.887,807; 
Sudbury, 841 ,150; Waterloo, 895,302. 

Cities ($6,755,944): 

Barrie, 303,942; London, 215,218; Pembroke, 140,645; Sarnia, 120,607; Thunder Bay, 
3,435,675; Windsor, 2,539,857. 

County ($1,500,584): 
Oxford, 1,500,584. 

Towns ($25,450,849): 

Alliston, Beeton, Tecumseth and Tottenham, 916,415; Almonte, 1,881,741; Bruce Mines, 
645,589; Campbellford, 113,539; Carleton Place, 284,087; Clinton, 1,342,323; 
Cobalt, 1,267,658; Fergus, 158,694; Hanover, 391,493; Hearst, 229,459; Iroquois 
Falls, 178,922; Kenora, 140,686; Kingsville, 132,896; Listowel, 2,500,000; Mattawa, 
1 ,999,510; New Liskeard, 1 10,639; New Tecumseth, 1 ,230,499; Port Hope, 146,900; 
Seaforth, 1,395,625; Sioux Lookout, 2,172,723; Smooth Rock Falls, 1,116,636; 
Southampton, 613,625; St. Marys, 302,485; Wallaceburg, 868,094; Westminister, 
648,233; Wiarton, 3,582,382; Wingham, 1 ,079,996. 

Townships ($25,119,464): 

Ameliasburgh, 241,382; Armstrong, 835,177; Bexley, 3,786,349; Black River-Matheson, 
200,906; Cambridge, 252,300; Chapleau, 282,505; Chappie, 650,267; 
Charlottenburgh, 219,579; Clarence, 235,990; Colchester South, 497,692; 
Edwardsburgh, 342,609; Ernestown, 333,924; Essa, 156,906; Euphrasia, 228,950; 
Faraday, 239,529; Golden, 1,002,766; Hamilton, 115,512; Howland, 691,259; James, 
800,219; Lancaster, 266,136; London, 178,654; Manitouwadge, 924,183; Manvers, 
186,457; Mariposa, 224,732; McDougall, 158,108; Moore, 170,708; North 
Plantagenet, 335,688; Opasatika, 1,216,221; Osnabruck, 380,263; Percy, 958,876; 
Petawawa, 772,885; Plympton, 238,429; Plummer Additional, 492,674; Russell, 
393,289; Sidney, 3,305,115; South Fredericksburgh, 881,347; St. Joseph, 1,399,434; 
Tay, 231,172; Tilbury North, 323,373; Val Rita-Harty, 344,982; Wellesley, 110,937; 
West Carleton, 511,980. 

Villages ($19,730,008): 

Arthur, 414,408; Bath, 162,775; Beachburg, 983,255; Bloomfield, 217,299; Cardinal, 



117,203 
882,566 
275,413 



Chalk River, 208,650; Cobden, 489,737; Eganville, 409,629; Elmvale, 
Erin, 394,413; Flesherton, 188,914; Frankford, 2,295,941; Havelock, 
Hilton Beach, 882,445; Lakefield, 116,053; Lucan, 4,027,776; Lucknow, 



PUBLIC ACCOUNTS, 1992-93 115 

MINISTRY OF THE ENVIRONMENT — Continued 

615,350; Paisley, 775,098; Petawawa, 646,135; Point Edward, 1,862,409; Ripley, 
452,000; Wheatley, 3,034,965; Winchester, 277,574. 

Improvement District ($109,261): 
Gauthler, 109,261. 

Local Service Boards ($2,588,159): 

Argyle, 128,955; Clifford, 199,413; Dundas, 160,936; Killaloe, 211,593; Moosonee, 
146,716; Napanee, 130,049; Tosorontio, 123,508; Vankleek Hill, 110,941; West 
Lome, 1 ,376,048. 

Public Utilities Commissions ($3,850,037): 

Clinton, 878,299; Gananoque, 2,195,545; Non/vich, 619,559; Zorra, 156,634. 

Ministry ($1,1 07,898): 

Transportation, 1,107,898. • 

Accounts under $1 09,000—4,041 ,71 6. 

Payments to Municipalities Qualifying for Assistance-Provincial Projects ($17,284,248): 
Regional Municipalities ($7,876,066): 
Peel, 4,931 ,380; York, 2,944,686. 

City ($189,943): 

London, 189,943. 

Counties ($4,146,906): 

Elgin, 493,41 9; Essex, 2,787,005; Lambton, 866,482. 

Towns ($1,957,046): 

New Tecumseth, 1 66,284; Thornbury, 1 ,790,762. 

Townships ($1 ,506,122): 

Sandwich West, 227,61 1 ; Temagami, 1 ,278,51 1 . 

Village ($1,045,407): 

Victoria Harbour, 1 ,045,407. 

Accounts under $1 09,000—562,758. 

Infrastructure Planning Studies ($2,863,973): 

Regional and District Municipalities ($814,365): 

Niagara, 505,620; Peel, 123,649; Sudbury, 185,096. 

Cities ($647,826): 

Cambridge, 144,159; Nepean, 326,609; Niagara Falls, 177,058. 

Town ($139,745): 

Markham, 139,745. 

Public Utility Commission ($239,854): 
London, 239,854. 

Accounts under $1 09,000—1 ,022, 1 83. 



116 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF THE ENVIRONMENT — Continued 

Infrastructure Rehabilitation ($7,416,322): 

Regional and District Municipalities ($1 ,786,142): 

Halton, 176,576; Hamilton-Wentworth, 183,569; Ottawa-Carlton, 832,697; Peel, 264,834; 
Sudbury, 328,466. 

Cities ($3,196,249): 

Barrie, 226,249; Cornwall, 114,259; Etobicoke, 179,698; Nepean, 127,159; Niagara Falls, 
119,768; North Bay, 111,435; Ottawa, 948,514; Toronto, 1,166,086; Windsor, 
203,081 . 

Towns ($324,104): 

Campbellford, 194,454; Newmarket, 129,650. 

Townships ($374,660): 

Mersea, 146,493; Moore, 228,167. 

Public Utility Commission ($155,579): 
Peterborough, 155,579. 

Accounts under $109,000—1 ,579,588. 

Regional Priorities ($3,019,309): 
Towns ($1,417,087): 

Blind River, 112,500; Cobalt, 312,755; Kirkland Lake, 165,109; Mattawa, 419,525; New 
Liskeard, 157,198; Sioux Lookout, 250,000. 

Townships ($368,424): 

Manitouwadge, 200,000; St. Joseph, 168,424. 

Local Service Boards ($237,615): 
Moose Factory Island, 237,615. 

Accounts under $109,000—996,183. 

Less: Recoveries from Other Ministries ($3,019,309): 
Northern Development and Mines, 3,019,309. 

Capital Grants for Waste Treatment/Disposal and 3R's — Reduction, Reuse and Recycling 

($41,876,232): 

Corporations ($7,457,848): 

Association of Municipalities of Ontario, 170,067; Beaumen Industries, 373,399; Centre 
and South Hastings Waste Management Board, 539,853; Custom Cryogenic Grinding 
Corp., 178,714; Essex Region Conservation Authority, 202,665; Fibre Resource 
Recovery Corporation, 258,417; Gagnon and Son Enterprise, 121,464; Harbourfront 
Recycling Inc., 369,064; Knowaste Technologies Inc., 201,977; MacMillan Bloedell, 
2,677,572; Mastico Industries Limited, 278,617; National Rubber Company Inc., 
173,280; Phoenix Fibreglass Inc., 135,755; Resource Plastics Corp., 421,422; South 
Simcoe Waste Management Steering Committee, 192,885; Thermofriction Waste 
Recycling Inc., 710,750; Waterloo County Board of Education, 306,000; Wellington 
Recycling Group Association, 145,947. 

Metropolitan and Regional Municipalities ($11,677,067): 

Metro Toronto, 3,039,694; Durham, 402,246; Haldimand-Norfolk, 359,948; Halton, 
3,171,927; Hamilton-Wentworth, 338,584; Ottawa-Carleton, 726,200; Peel, 496,785; 
Sudbury, 213,050; Waterloo, 2,928,633. 



PUBLIC ACCOUNTS, 1992-93 117 

MINISTRY OF THE ENVIRONMENT — Continued 

Cities ($7,754,101): 

Brockville, 693,972; Cornwall, 135,167; Guelph, 315,499; London, 120,416; Mississauga, 
1,377,141; Niagara Falls, 385,443; North Bay, 614,383; Ottawa, 362,055; Owen 
Sound, 326,585; Peterborough, 1,931,528; Sault Ste. Marie, 396,544; Thunder Bay, 
249,521 ; Toronto, 845,847. 

Counties ($2,276,678): 

Essex, 804,438; Lambton, 71 1 ,221 ; Northumberland, 647,195; Peterborough, 1 13,824. 

Towns ($1,250,907): 

Bracebridge, 113,679; Cobourg, 240,127; Grimsby, 142,740; Hearst, 110,751; Kenora, 
123,201; Kincardine, 123,030; Markham, 110,392; Meaford, 113,228; St. Mary's, 
173,759. 

Townships ($1 ,095,715): 

Augusta, 215,201; Charlottenburgh, 444,064; Edwardsburgh, 111,269; Larder Lake, 
170,720; Muskoka Lakes, 154,461 . 

Village ($269,700): 
Hensall, 269,700. 

Local Service Board ($865,423): 
Simcoe, 865,423. 

Accounts under $109,000—9,228,793. 

Grants for Municipal Recycling Support ($27,031 ,1 55): 
Corporations ($5,661 ,468): 

Bluewater Recycling Association, 378,465; Center and South Hastings Waste, 991 ,708; 
Essex Region Consen/ation Authority, 1,369,270; Northumberland Recycling, 
458,571 ; Ontario Northwest Recycling Association, 259,582; Scott's Plains Recycling 
Inc., 421,122; Renfrew South Recyclers Association, 237,293; Victoria Recycling 
Association, 164,230; Wellington Recycling Group Association, 174,656; Kingston 
Area Recycling Corporation, 560,206; Pembroke and Area Waste Management 
Board, 646,365. 

Metropolitan and Regional Municipalities ($9,258,129): 

Durham, 1,575,822; Haldimand-Norfolk, 656,654; Halton, 1,242,083; Hamilton- 
Wentworth, 1,718,362; Metro Toronto, 2,253,509; Sudbury, 671,273; Waterloo, 
1,140,426. 

Cities ($4,814,164): 

Barrie, 135,194; Brampton, 692,135; Brantford, 241,239; Cornwall, 185,472; Guelph, 
1,090,378; Kanata, 154,260; Kitchener, 241,957; London, 536,200; Niagara Falls, 
172,370; North Bay, 232,990; Sault Ste. Marie, 418,707; Toronto, 713,262. 

Counties ($943,602): 

Lanark, 241,720; Northumberland, 250,418; Peterborough, 328,853; Prince Edward, 
122,611. 

Towns ($2,391 ,550): 

Alexandria, 192,681; Aurora, 158,676; Caledon, 216,843; Collingwood, 170,780; Lindsay, 
193,283; Markham, 1,250,356; Richmond Hill, 208,931. 

Township ($119,956): 
King, 119,956. 



118 PUBLIC ACCOUNTS, 1992-93 __^_ 

MINISTRY OF THE ENVIRONMENT — Continued 

Local Service Board ($122,528): 
Cumberland, 122,528. 

Ministry ($292,355): 
Energy, 292,355. 

Accounts under $109,000— 3,427,403. 

Municipalities Qualifying for assistance: Beaches Restoration ($22,028,698): 
Corporations ($3,816,918): 

Ausable-Bayfield Conservation Authority, 952,834; Grand River Conservation Authority, 
468,670; Halton Conservation Authority, 271,496; Lake Simcoe Conservation 
Authority, 176,807; Maitland Conservation Authority, 1,039,218; Rideau Conservation 
Authority, 263,888; Saugeen River Conservation Authority, 120,173; Upper Thames 
River Conservation Authority, 523,832. 

Metropolitan and Regional Municipalities ($1 1 ,588,548): 

Hamilton-Wentworth, 3,081 ,850; Metro Toronto, 2,321 ,062; Muskoka, 5,326,692; Niagara, 
858,944. 

Cities ($1,928,1 06): 

Chatham, 898,469; Kingston, 127,000; Nepean, 357,818; St. Catharines, 339,120; 
Windsor, 205,699. 

Towns ($3,229,152): 

Arnprior, 118,348; Campbellford, 167,692; New Liskeard, 549,721; Port Elgin, 139,400; 
Smith Falls, 2,253,991. 

Township ($122,702): 

Charlottenburgh, 122,702. 

Accounts under $109,000—1 ,343,272. 

Municipal Reduction/Reuse Grants ($643,400): 

Metropolitan and Regional Municipalities ($360,084): 
Metro Toronto, 181,892; Waterloo, 178,192. 

Accounts under $109,000—283,316. 

Grants to the Ontario Waste Exchange Program ($97,000): 
Accounts under $1 09,000—97,000. 

Grants to the Recycling Council of Ontario ($454,861 ): 
Recycling Council of Ontario, 454,861 . 

Grants for Industrial 3R's-Reduction, Reuse and Recycling ($3,570,723): 
Toronto Home Builders, 143,777; National Rubber, 1,375,308. 

Accounts under $1 09,000—2,051 ,638. 

Grant to the Canadian Waste Material Exchange ($25,000): 
Accounts under $109,000—25,000. 

Grant to the Conservation Council of Ontario ($21 ,000): 
Accounts under $109,000—21 ,000. 



PUBLIC ACCOUNTS, 1992-93 119 

MINISTRY OF THE ENVIRONMENT — Continued 

Household Hazardous Waste Collection Grants ($807,583): 
Accounts under $109,000—807,583. 

Grant to the Association of Municipal Recycling Co-ordinators ($320,084): 
Association of Municipal Recycling Co-ordinators, 123,585. 

Accounts under $1 09,000—1 96,499. 

Grants to the Environmental Youth Corps. ($10,150,1 17): 

Agriculture and Food, 260,544; Natural Resources, 6,664,916; Northern Development and 
Mines, 244,451 ; Tourism and Recreation, 467,785. 

Accounts under $1 09,000—2,51 2,421 . 

Grants to Canadian Environmental Law Association ($50,000): 
Accounts under $109,000—50,000. 

Grant to Pollution Probe ($50,000): 
Accounts under $109,000—50,000. 

Grant to the Dorset Laboratory Daycare and Learning Centre ($5,000): 
Accounts under $109,000— 5,000. 

Grants for Excellence in Research Awards ($5,000): 
Accounts under $109,000—5,000. 

Grants to the Ontario Federation of Anglers and Hunters ($75,000): 
Accounts under $1 09,000—75,000. 

Grants for Environmental and Health Protection Research ($3,067,954): 
Universities ($2,41 6,667) : 

McGill, 218,500; Guelph, 1 ,043,498; Toronto, 174,850; Waterloo, 390,323; York, 589,496. 

Accounts under $109, 000 — 651,287. 

Grants to Universities for Post Doctoral Fellowships ($93,000): 
Accounts under $1 09,000—93,000. 

Grants for Public Environmental Educational Projects and Conferences ($732,662): 
Accounts under $1 09,000—732,662. 

Grants for Applied Pollution Prevention Research ($4,650,51 3) : 

Dearborn Chemical Co., 112,249; ELI ECO Laboratories Inc., 500,000; Halozone Recycling 
Inc., 305,189; Nutech Environmental, 140,728; Proactive Recycling Inc., 125,861; Prosep 
Technologies, 211,685; Shred-Tech Ltd., 255,000; Stake Technology Ltd., 125,123; 
Tallon Metal Technologies Inc., 357,415; Turbotak Technologies Inc., 398,440; Unisearch 
Associates Inc., 200,632; University of Waterloo, 672,127; Waste Water Technology 
Centre, 201,514; Zenon Environmental Inc., 264,154. 

Accounts under $1 09,000 — 780,396. 

Grants to the Ninety-Nine Operation Skywatch ($7,500): 
Accounts under $1 09,000 — 7,500. 

Grants to the Ontario Municipal Engineers Association ($65,000): 
Accounts under $109,000—65,000. 



120 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF THE ENVIRONMENT — Continued 

Grants to the Environmental Training Consortiunn ($170,000): 
Environmental Training Consortium, 1 70,000. 

Grants for Intervenor Funding ($412,075): 

Ontario Federation of Anglers and Hunters, 146,079. 

Accounts under $109,000 — 265,996. 

Less: Recoveries from Other Ministries ($195,094): 
Natural Resources, 195,094. 

Grants for Coal Tar Site Investigation ($1 28,269): 
Accounts under $109,000— 128,269. 

Grants for Pesticides Research ($386, 1 00) : 
University of Guelph, 269,600. 

Accounts under $109,000 — 1 16,500. 

Grant to Ontario Environmental Network ($50,000): 
Accounts under $109,000—50,000. 

Grants for Compensation Payments under Part IX the Environmental Act ($179,860): 
Case Corporation, 1 14,997. 

Accounts under $109,000—64,863. 

Grants for the Niagara Escarpment ($2,500,000) : 
The Ontario Heritage Foundation, 2,500,000. 

Grant to the Regional Municipality of Waterloo ($6,672,034): 
Regional Municipality of Waterloo, 6,672,034. 

Grant to Royal Commission on the Future of the Toronto Waterfront ($1 ,995,272): 
Royal Commission on the Future of the Toronto Waterfront, 1 ,995,272. 

Transfer Payments — Ontario Waste Management Corporation ($12,100,000): 
Ontario Waste Management Corporation, 12,100,000. 

Less: Recoveries from Other Ministries ($200,000): 
Government Services, 200,000. 

Total Other Payments 487,060,331 

Statutory ($51 ,365) 

Minister's Salary ($31 ,749) 

Hon. C.J. (Bud) Wildman February 3, 1993 to March 31 , 1993 4,958 

Hon. Ruth Grier April 1 , 1992 to February 2, 1993 26,791 

Parliamentary Assistant's Salary ($19,616) 

Irene Mathyssen April 1 ,1992 to March 31 , 1993 9,808 

Bob Huget February 3, 1993 to March 31 , 1993 Nil 

Wayne Lessard February 24, 1993 to March 31 , 1993 967 

Anthony Perruzza September 23, 1992 to February 23, 1993 4,155 

Larry O'Connor April 1 , 1992 to September 22, 1992 4,686 



PUBLIC ACCOUNTS, 1992-93 121 

MINISTRY OF THE ENVIRONMENT — Concluded 

Summary of Expenditure 

Voted 

Salaries and Wages 1 53,373,534 

Employee Benefits 26,360,061 

Travelling Expense 3,81 2,350 

Other Payments 487,060,331 

670,606,276 
Statutory 51 ,365 

Total Expenditure, Ministry of the Environment $670,657,641 



PUBLIC ACCOUNTS, 1992-93 123 



MINISTRY OF FINANCIAL INSTITUTIONS 

Hon. Floyd Laughren, Minister 

Hon. Brad Ward, Minister 
Hon. Brian Charlton, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($34,261 ,565) 

Temporary Help Services ($761 ,779): 

Linda Kaye and Assoc. Inc., 51 ,894; Management Board, 88,222; Manpower Temporary Services, 
89,358; Personnel Opportunities Ltd., 71,310; Pinstripe Personnel Inc., 92,052; Quest 
Consultants, 59,771; Templus, 69,119; Yonne A. Carroll Inc., 93,310; Accounts under 
$44,000—146,743. 

Payments to Other Ministries/ Agencies ($608,563): 

Skills Development, 65,853; Solicitor General, 114,222; Treasury and Economics, 92,136; 
Workers' Compensation Board, 78,804; Accounts under $44,000— 257,548. 

Less: Recoveries from Other Ministries ($572,41 4) : 

Management Board, 251 ,715; Accounts under $44,000—320,699. 

Less: Recovery from Motor Vehicle Accident Claim Fund, 1 ,203,1 79. 

Employee Benefits ($5,683,920) 

Payments for: Canada Pension Plan, 465,446; Group Life Insurance, 72,812; Long Term Income 
Protection, 312,757; Employee Health Tax, 706,707; Supplementary Health and Hospital Plan, 
225,666; Dental Plan, 210,232; Public Service Pension Fund, 1,680,016; Unfunded Liability-Public 
Service Pension Fund, 925,059; Unemployment Insurance, 922,596. 

Other Benefits: Maternity Leave Allowances, 150,821; Attendance Gratuities, 28,055; Severance Pay, 
182,769; Death Benefits, 6,296; 

Workers' Compensation Board, 3,31 1 . 

Payments to Other Ministries ($99,094): 
Accounts under $44,000 — 99,094. 

Less: Recoveries from Other Ministries ($98,460): 

Management Board, 31 ,696; Accounts under $44,000—66,764. 

Less: Recovery from Motor Vehicle Accident Claims Fund, 209,257. 

Travelling Expenses ($571 ,446) 

Hon. B. Charlton, 5,969; Stephen Owens, 129; C. Kang, 977; G. Alkalay, 10,287; R.C. Andrews, 
10,071; B. Eprile, 10,508; L Fuerst, 11,411; H. Glower, 8,271; G. Jones, 9,574; J. Oliver, 17,047; 
K. Schmid, 8,350; P. Seguin, 11,687; D.E. Strokes, 10,793; LM. Waite, 10,211; R.J. Wright, 
12,567; D.H. Wrong, 9,466; Accounts under $8,000-^24,128. 



124 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF FINANCIAL INSTITUTIONS — Continued 

Other Payments ($15,568,564) 

Materials, Supplies, etc.($1 5,530,564): 

Advocate Placement Ltd., 109,023; Allseating Corp., 91,729; Armstrong and Davison, 83,906; 
Babbco Office Services Ltd., 74,416; Bell Canada, 242,868; Benson, Percival, Brown, 59,582; 
Borden and Elliot, 278,753; Canada Post Corp., 60,004; Cognos Inc., 58,648; Compugen 
System, 425,103; Coopers and Lybrand Consulting Group, 334,889; Crowntek, 173,051; 
Dashtech Inc., 136,241; Davies Ward and Beck, 201,415; Del/Charters Litho, 71,160; DMR 
Group Inc., 112,289; Dominion Furniture Rental, 57,467; Dominion of Canada General, 
69,900; Donald Scott, 159,440; Don Ash Consultant, 68,306; John J. Drury, 89,479; Eckler 
Partner Ltd., 95,337; Ernst and Young, 241,919; Philp Evans, 77,517; David E. Gibson 
121,407; Gilbertson, Davis, Herceg, Emerson, McCaskill 64,991; Elwood Harrison, 95,938 
Heenan Blaikie, 69,075; Hewitt, Hewitt, Nesbitt, Reid, 44,451; Hirsh L. Tadman, 46,000 
Humber College of Applied Arts and Technology, 63,337; Hutchinson Smiley Ltd., 90,000; IBM 
Canada Ltd., 133,560; Infonet Media, 88,771; Informatics Search Group, 90,780; J.F. Moore 
Lithographers Inc., 44,036; JWP Businessland Canada Ltd., 87,999; Knoll North America 
Corp., 285,490; Kodak Canada Inc., 63,048; Jonathan Lampe, 111,345; Lang Michener 
Lawrence and Shaw, 246,973; Lawson McGrenere Wesley Jarvis and Rose, 65,542; 
Lederman and Associates Ltd., 81,850; Lockwood and Associates, 154,933; Martin and 
Scrimshaw, 45,761; McCarthy Tetrault, 83,529; McKeon, Poss, Halfnight and Cory, 75,813; 
William M. Mercer Ltd., 747,343; Ministries: Attorney General, 3,000,501; Consumer and 
Commerial Relations, 185,419; Government Services, 1,737,583; Management Board, 
102,897; Network Court Reporting Ltd., 86,095; Osier, Hoskin, Harcourt, 61,949; Peat 
Man^/ick Thome, 95,239; Price Waterhouse, 102,880; Raymond and Honsberger, 61,251; 
Royal Insurance Canada, 49,579; Savin Canada Inc., 83,251; Lawrence P. Schwartz PH.D., 
55,436; Smith Lyons Torrance Stevenson and Mayer, 250,110; Starsys Consulting Services, 
77,065; Stikeman, Elliott, 79,937; Telecom Computer Products, 91 ,435; Tory Tory DesLauriers 
and Binnington, 119,368; University of Waterloo, 143,783; Walker Ellis and Pezzack, 80,126; 
Michael Walsh, 45,000; R.J. Wright, 140,709; Xerox Canada Ltd., 103,863; Acounts under 
$44,000-^,018,221. 

Less: Recovery from Motor Vehicle Accident Claims Fund, 1 ,615,547. 

Grants, Subsidies, etc. ($38,000): 

Accounts under $1 09,000—38,000. 

Total Other Payments 15,568,564 

Statutory ($35,632) 

Minister's Salary ($26,791) 

Hon. Floyd Laughren February 3, 1993 to March 31 , 1993 Nil 

Hon. Brad Ward February 3, 1993 to March 31 , 1993 Nil 

Hon. Brian Charlton April 1,1992 to February 2, 1993 26,791 

Parliamentary Assistant's Salary ($8,841 ) 

Stephen Owens April 1, 1992 to March 31, 1993 8,841 

Kimble Sutherland February 24, 1993 to March 31 , 1993 Nil 

Paul Johnson February 3, 1993 to February 23, 1993 Nil 

Jim Wiseman February 3, 1993 to February 23, 1993 Nil 



PUBLIC ACCOUNTS, 1992-93 125 

MINISTRY OF FINANCIAL INSTITUTIONS — Concluded 

Summary of Expenditure 

Voted 

Salaries and Wages 34,261 ,565 

Employee Benefits 5,683,920 

Travelling Expenses 571 ,446 

Other Payments 1 5,568,564 

56,085,495 
Statutory 35,632 

Total Expenditure, Ministry of Financial Institutions $56,121,127 



PUBLIC ACCOUNTS, 1992-93 127 

OFFICE OF FRANCOPHONE AFFAIRS 

Hon. Gilles Pouliot, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($1 ,594,940) 

Temporary Help Services ($1 ,697): 
Accounts under $44,000—1 ,697. 

Payments to Other Ministries ($29,967): 
Accounts under $44,000—29,967. 

Less: Recoveries from Other Ministries ($56,342): 
Accounts under $44,000—56,342. 

Employee Benefits ($265,172) 

Payments for: Public Service Pension Fund, 78,018; Unfunded Liability — Public Service Pension Fund, 
44,876; Accounts under $44,000—132,133. 

Other Benefits: Accounts under $44,000—15,630. 

Payments to Other Ministries ($5,094): 
Accounts under $44,000—5,094. 

Less: Recoveries from Other Ministries ($10,579): 
Accounts under $44,000—10,579. 

Travelling Expenses ($32,424) 

Accounts under $8,000 — 32,424. 

Other Payments ($1 ,670,284) 

Materials, Supplies, etc. ($762,692): 

Media Buying Services Ltd., 53,765; Ministry of Government Services, 50,151 ; New Line Graphics 
Ltd., 81,377; Receiver General of Canada, 60,214; 50 Carleton and Associates, 188,913; 
Accounts under $44,000 — 350,492. 

Less: Recoveries from Other Ministries ($22,220): 
Accounts under $44,000—22,220. 

Grants, Subsidies, etc. ($907,592): 
Other ($1,107,592): 

Accounts under $109,000—1 ,107,592. 



128 PUBLIC ACCOUNTS, 1992-93 

OFFICE OF FRANCOPHONE AFFAIRS — Concluded 

Less: Recoveries from Other Ministries ($200,000): 
Ontario Women's Directorate, 200,000. 

Total Other Payments 1 ,670,284 

Statutory ($Nil) 

Minister's Salary ($Nil) 

Hon. Gilles Pouliot April 1 , 1992 to March 31 , 1993 Nil 

Parliamentary Assistant's Salary ($Nil) 

Gilles Bisson April 1 , 1992 to March 31 , 1993 Nil 

Summary of Expenditure 

Voted 

Salaries and Wages 1 ,594,940 

Employee Benefits 265,1 72 

Travelling Expenses 32,424 

Other Payments 1 ,670,284 

Total Expenditure, Office of Francophone Affairs $3,562,820 



PUBLIC ACCOUNTS, 1 992-93 1 29 



MINISTRY OF GOVERNMENT SERVICES 

Hon. Brian Charlton, Minister 

Hon. Fred Wilson, Minister 

Hon. Shirley Coppen, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($1 30,834,682) 

Temporary Help Services ($1 ,372, 11 4): 

ADIA Canada Ltd., 50,298; DGS Group, 65,193; Management Board, 906,811; Accounts under 
$44,000-^49,812. 

Employee Benefits ($24,781 ,920) 

Payments for: Canada Pension Plan, 1,963,053; Group Life Insurance, 272,134; Long Term Income 
Protection, 1,367,398; Employer Health Tax, 2,636,816; Supplementary Health and Hospital Plan, 
1,136,711; Dental Plan, 983,961; Public Sen/ice Pension Fund, 6,136,731; Unfunded Liability- 
Public Service Pension Fund, 3,401 ,272; Unemployment Insurance, 3,963,681 ; Accounts under 
$44,000—62,944. 

Other Benefits: Maternity Leave Allowances, 203,900; Attendance Gratuities, 217,893; Severance Pay, 
1 ,573,971 ; Death Benefits, 21 ,480. 

Workers' Compensation Board, 1,048,329. 

Less: Recoveries from Other Ministries ($208,354): 
Accounts under $44,000—208,354. 

Travelling Expenses ($2,810,467) 

Hon. F. Wilson, 1,551; V.A. Gibbons, 6,224; B. Andersen, 18,321; J. D. Bedford, 10,032; B. Bellinger, 
8,683; R. Bergman, 8,079; S. Bertschinger, 9,062; C.J. Cannon, 1 1 ,548; J.M. Charbonneau, 8,203; 
J. Clarke, 12,119; W.D. Cormack, 17,181; S. Davey, 10,349; J.C. Disher, 8,184; A.J. Fingernagel, 
10,695; K. Fontane, 14,988; W. Fung, 9,267; J. Gisborn, 12,323; T.G. Gray, 8,001 ; N. Guillemette, 
10,489; D. Hansen, 8,858; S. Hayduk, 16,536; D. Hibbert, 8,592; T. Hiiback, 8,504; V. Hrdlicka, 
11,518; D. Kobelka, 11,934; L Kornas, 10,484; M.M. Krajan, 24,582; H. Kranz, 13,361; M. Krapez, 
18,978; R.W. Kwok, 11,811; D. Lackovic, 8,950; B. Lawrence, 11,693; J. Lefevre, 17,496 H. Li, 
11,072; G. Lohasz, 8,332; W. MacNeil, 15,148; G.E. Martin, 10,735; D. McChesnie, 9,716; B.K. 
Nayyar, 12,221; W.F. Nicholson, 8,252; L Nigh, 10,975; R.J. Noel, 8,339; E. Olson, 9,787; L. 
Quan, 16,354; D.L Sanna, 8,554; E. Sarafian, 8,162; D.J. Saunders, 8,056; G.R. Spring, 11,639; 
J.S. Stasiuk, 8,336; A. Thornton, 10,874; C. Veit, 8,200; J. Vennes, 12,441; F. Watt, 8,661; C. 
Westerback, 15,285; W.R. Wills, 8,979; Accounts under $8,000—2,201 ,753. 

Other Payments ($522,1 62,1 1 6) 

Materials, Supplies, etc. ($71 1 ,304,814): 

A.A.F. Canada, 88,772; A.G.A. Construction Ltd., 66,176; A.K. Contracting Ltd., 990,920; A-One 
Filter and Supply, 54,155; Aarmic Investments Ltd., 1 14,806; Aaron Sprinkler and Alarms Inc., 
53,030; Abcott Construction Ltd., 178,011; Acco Canada Inc., 102,726; Acme Building and 
Construction, 376,498; Action and Mario's Refrigeration and Electrical, 51,788; Active 
Accoustic Supply Inc., 160,345; Active Building Maintenance Ltd., 431,164; Adco Elevator 
Service Ltd., 146,394; Addiscott Investments Ltd., 1,162,362; Advanced Knowledge 



r 



130 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF GOVERNMENT SERVICES — Continued 

Innovations Inc., 126,974; Advanced Service, 103,630; Aggett Ltd., 151,088; Aiden Tuite and 
Tuite, 57,177; Ainsworth Electric Co. Ltd., 46,046; Al's Natural Gas and Heating, 72,167; 
Aldgate Construction, 290,482; Algoma Central Properties Inc., 232,311; Alia Contract 
Management, 1,149,947; All-North Plumbing and Heating, 47,631; Allied Mechanical 
Contracting, 87,516; Allseating Corp., 145,372; Alma Hurst Holdings Ltd., 311,602; Almond 
Equipment Services, 79,933; Alpine Janitorial, 102,208; Alta Surity Co., 136,451 ; Altecon Data 
Communications Inc., 145,545; Altoba Development Ltd., 990,213; Altone Investments Ltd., 
120,508; Richard Altvater and Sons Ltd., 165,812; Alumicor Ltd., 119,139; Aluminum 
Associates, 45,728; Aluminum Home Improvements, 219,233; Amdahl Ltd., 723,783; Amrock 
Construction Ltd., 85,510; Amsco Canada Inc., 55,871 ; Ancaster Agricultural Society, 48,950; 
R.V. Anderson Associates Ltd., 62,471; Andotte Investments Ltd., 335,907; H.H. Angus and 
Associates Ltd., 123,734; Anixter Canada Ltd., 75,165; Annmor Building Maintenance, 
172,348; Anson Ltd. Partnership, 126,265; Antrim Mechanical Ltd., 937,366; Aon Inc., 
999,008; W. Argue, J.F. O'Brien, P.J. Wright and D.E. Deduke, 320,875; Arhon Investments 
Ltd. and 791217 Ontario Ltd., 484,587; Aselford Martin Shopping, 188,496; Asgo Management 
Ltd., 659,724; Thomas C. Assaly Corp., 324,713; Atlantis Real Estate Corp., 2,850,297; 
Atlantis-Bowgada Holdings Ltd., 584,604; Atomic Energy of Canada Ltd., 623,826; Avanti 
Group, 44,779; Herman Averhoff, 52,532; Howard Avery, 75,183; Avila Investments Ltd., 
177,236; Avro Management Ltd., 2,314,869; Axion Development Corp. Ltd., 605,717; 

B and B Painting, 59,946; B and H Paper Products Inc., 178,141 ; B.E.S.T. Construction of Sudbury 
Ltd., 58,730; B.G. Realty, 91,526; B.M.C. Bayly Park Inc., 52,642; B.M.C. Software Inc., 
354,415; Babbco Office Services Ltd., 119,736; Bach-McDougall Engineers and Contractors 
Ltd., 59,268; Badenhurst Properties Ltd., 120,419; Mark Baker In Trust, 539,353; Balaji 
Apartments Ltd., 316,777; R.J. Ball Electric, 286,677; Vincent Balsamo and Delia Pellarin, 
267,758; Bank of Montreal Leasing, 350,915; Barber-Colman of Canada Ltd., 559,173; Bardis 
Enterprises Ltd., 178,044; Barne Builders, 333,804; Barr's, 184,349; Barrington Rockwood 
Investiments Corp., 116,142; Barrydowne Investments Ltd., 69,560; Bay City Contractors, 
48,927; Bay Holdings, 50,180; Bay Street Atria Ltd., 5,290,370; Bay Walsh Ltd., 49,215; 
Beagle Construction Inc., 118,310; Bearss Grounds Maintenance, 114,295; Beaver 
Engineering Ltd., 50,346; Belair Restoration Inc., 130,849; Jean-Pierre Belanger, 78,195; Bell 
Canada, 49,636,954; Belle Bridge Developments Ltd., 133,323; Raymond Bellemore, 
583,409; Belleville Plaza, 46,525; Belmont Property Management, 3,323,471; Bemar 
Construction Ltd., 220,920; Best Cleaning, 64,320; Beta-Tronic Industrial, 77,118; Better and 
Brighter Cleaning Services Inc., 228,534; Biggs and Narciso Construction Services Inc., 
331,579; Binkley Lawn and Garden Care, 80,494; Jack Bird Plumbing and Heating, 499,728; 
Black and McDonald Ltd., 730,581; Bluewater Industrial and Commercial Roofing Ltd., 
163,401; The Board of Education, 135,043; Bockstael Construction Ltd., 238,430; Boman 
Construction, 53,864; Bono General Construction Ltd., 472,581; Boole and Babbage Inc., 
47,516; Borden and Elliott In Trust, 1,074,646; Borins and Associates Property Management 
Ltd., 227,807; Borins and Borins In Trust, 10,738,854; Donald and Muriel Bouzane, 150,146; 
Bowgada Holdings Ltd., 1,953,414; Bowling Alley Holdings Ltd., 125,375; Roger Bowman 
Electric Ltd., 112,493; Bradsil Ltd., 5,899,060; Bramalea Ltd., 214,371; Bramptor Building 
Cleaning, 116,724; Branair Ltd., 210,112; Brandon Electrical and Mechanical Inc., 349,814; 
Brant Village Developments Ltd., 212,883; Brantco Construction, 59,990; Broadview Inc., 
51,355; Bromac Construction and Engineering Ltd., 835,247; Brown and Collett Ltd., 87,196; 
Brown and Houston Contractors Ltd., 328,930; Browne Kangas Architects, 88,950; Brumar 
Engineering Ltd., 45,020; Bryant Engineering Inc., 79,074; Building Survey Consultants, 
48,345; Builtron Ltd., 807,359; Bumsteads Electric Plumbing and Heating Ltd., 117,702; Burns 
International Security, 257,800; R.J. Burnside and Associates Ltd., 45,647; R. Byford 
Construction, 93,285; 

C.B. Construction, 48,319; C.C.F. Property Management Division Transactive Realty, 176,152; 
C.E.R. Home Renovators, 151,482; C.G.I. Group, 108,964; CIBC Development Corp., 
2,433,903; Commercial and Industrial Painters, 157,187; CM. Inc., 92,528; C.P. Express and 
Transport, 180,523; C.P. Roofing and Sheet Metal of Ottawa Ltd., 52,065; C.R.D. Construction 
Ltd., 62,167; C.T. Technologies Inc., 170,730; Cadillac Fairview Corp., 9,568,896; Caisse 



PUBLIC ACCOUNTS, 1992-93 131 

MINISTRY OF GOVERNMENT SERVICES — Continued 

Populaire Kapuskasing, 57,259; Caligo, 277,833; Calligaro Tile Co. Ltd., 117,819; Camanor 
Holdings Ltd., 248,165; Cambridge Shopping Centres, 55,449; Cameo Redboine Ltd., 
213,718; Camdev Properties Inc., 159,780; A.M.J. Campbell Van Lines, 73,856; Camphor 
Holdings Ltd., 973,379; Campsail Electric Co. Ltd., 75,993; Canada Health Monitor, 50,000; 
Canada Hydrant Services, 119,594; Canada Post Corp., 11,170,646; Canada Press Ltd., 
108,832; Canada Square Management Ltd., 4,156,880; Canada Trust Co., 8,053,259; 
Canada's Capital Building Sen/ices Ltd., 222,087; Canadian Corps of Commissionaires, 
122,697; Canadian Escalator and Elevator, 433,034; Canadian Home and Renovation Team 
Ltd., 558,716; Canadian Industrial Specialties Ont. Ltd., 118,140; Canadian Premier Property 
Investments Team Ltd., 1,366,890; Canadian Protection Sen/ices Ltd., 302,643; Canadian 
Tech. Ltd. Air Systems, 2,928,037; Cancam Co-Ownership, 228,31 1 ; Candle Corp., 189,270; 
Cannington Excavating Ltd., 104,679; Cantel Inc., 245,236; E.G.M. Cape and Co. Ltd., 
2,656,710; Car Park Management Services Ltd., 175,203; Carlton Tower Ltd., 507,197; Carpet 
City Kemptville Ltd., 81 ,088; Carpet Towne, 122,047; Carrier Canada Ltd., 501 ,589; Cartareal 
Corp. N.V., 1,017,982; John A. Carter In Trust, 55,000; Cascone Construction Ltd., 132,371; 
Casson, 144,200; Castlerigg Investments Inc., 104,937; Catherine Holdings Ltd. and 
Legoyeau Holdings Ltd., 126,701; Cecconi Eppstadt Simone Inc., 89,933; Cellnet Canada, 
956,306; Cencourse Project Inc., 58,914; Centra Gas Ontario Inc., 1 ,578,386; Central Hospital 
Foundation, 65,918; Centreview Properties Ltd., 56,887; Century 21 BWG Realties Inc., 
46,479; Cerberus Pyrotronics, 82,110; Chamberlain Construction Services Ltd., 234,051; 
Champlain-Thickson Centre Corp., 615,242; Chas Contracting, 74,072; Cheng Air 
Conditioning, 48,268; Cherrigold Ltd., 64,266; Chickadee Investments Ltd., 132,753; Antonio 
Ciccone Enterprises, 82,148; Circle B Builders Inc., 1,111,553; Cisco Systems Canada Inc., 
119,302; Cities: Brantford, 1,537,330; Etobicoke, 297,532; Hamilton, 516,620; Kitchener, 
56,81 1 ; Nanticoke, 225,097; Niagara Falls, 2,197,604; North York, 177,291 ; Orillia, 1 ,198,492; 
Oshawa, 591,126; Scarborough, 287,327; St. Catharines, 3,009,691; St. Thomas, 198,390; 
Stoney Creek, 217,810; Stratford, 95,238; Sudbury, 83,356; Thunder Bay, 1 ,382,600; Toronto, 
693,459; Welland, 1,247,898; Windsor, 234,402; Woodstock, 1,434,783; Cities Heating Co. 
Ltd., 171,619; Citipark, 187,806; Citipol Security Services Inc., 682,283; City Centre 
Development Corp., 150,480; City Centre Management Inc., 247,846; City Cleaning Service, 
304,689; Civil Underground and Excavation, 250,026; Claridge Executive Centre, 70,840; J.R. 
Clark Construction, 94,865; John Clark Building Enterprises Ltd., 326,599; Clarkson 
Construction Corp., 273,247; Clifford Masonry Ltd., 409,193; John Clinckett Architect, 48,848; 
Clow-Darling Ltd., 50,609; Co-operators General Insurance, 137,976; Coachlight Realty Ltd., 
128,162; Cochrane Temiskaming Resource, 96,194; Cogent Construction Inc., 157,314; 
Cognos Inc., 53,850; Colborne Architectural Group, 71,831 ; Cole Business Furnitures, 74,634; 
Len Cole Ltd., 404,085; Cole Sherman and Associates, 232,485; College Commercial Centre 
Ltd., 78,583; College of Physicians and Surgeons, 737,862; College Park, 10,962,234; Collie 
and Associates, 54,090; Colonial Building Restoration, 239,594; Colonnade Development Inc., 
198,720; Comrac Architects Ltd., 71,117; Comdisco Canada Ltd., 95,798; Command 
Construction, 645,320; Commcorp Financial Services, 297,995; Commemorative Services of 
Ontario, 2,826,781; Commercial Cleaning Services, 80,537; Commercial Mechanical 
Services, 45,737; Commercial Property and Investments Ltd., 44,707; Comp-Sci 
Environmental Inc., 90,000; Compu-Redi, 205,760; Compugen, 480,806; Computer Action 
Inc., 55,940; Computer Associates Canada Ltd., 586,547; Computer Media Group, 333,082; 
Compuware Corp., 165,754; Comro Developments, 1,139,325; Comstock Canada, 120,339; 
Concorde Maintenance Ltd., 265,899; Concordia Management Co., 247,803; Concordia 
Project Management, 246,304; Condale Construction Ltd., 715,375; Confastek Inc., 142,442; 
Congress Canada, 108,017; Conrad Painting Ltd., 69,147; Consolidated Canadian 
Contractors Inc., 2,048,023; Consortium Group Ltd., 59,700; Construction Control Group, 
160,796; Consumers' Gas Co., 2,527,583; Contractors Network Corp., 55,335; V.B. Cook Co. 
Ltd., 56,825; Cooksville Interiors, 371,686; Cool Team Mechanical Inc., 153,754; Cooling 
Tower Maintenance Inc., 70,737; Cooper Corp., 4,622,601; Coopers and Lybrand Consulting 
Group, 50,628; Copeland's Cleaning Service, 61,330; Copper Cliff Insulation, 148,104; 
Cornwall Coach and Tour Ltd., 45,960; Cornwall Professional Centre, 79,335; Corporate 
National, 591,178; Cottingtiam Place Properties, 183,402; Counsel Management Services, 
487,456; Counties: Frontenac, 299,125; Grey, 546,695; Hastings, 249,800; Huron, 235,980; 



132 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF GOVERNMENT SERVICES — Continued 

Northumberland, 157,716; Oxford, 348,902; Perth, 164,973; Peterborough, 789,034; Prince 
Edward, 47,724; Wellington, 508,225; United Counties: Lennox and Addington, 187,756; 
Prescott and Russell, 239,167; Stormont, Dundas and Glengarry, 514,084; Country Lane 
Builders, 73,695; Countymen Contractors, 149,718; Court House Block Inc., 396,828; 
Courtland-Sterling Investments, 59,504; Earl E. Covell General Contracting, 849,607; Glenn 
Grain, David James and Michael Quigley In Trust, 106,588; Crang and Boake-Cannon-Moffat, 
5,346,019; Credit Bureau of Greater Toronto, 53, 231 ; Criffel Corp., 85,860; Douglas H. Cross, 
57,402; Crossby Insulations, 72,291 ; Crown Security Services, 290,282; Crowntek Business 
Centres Inc., 65,078; Crystal Building Services, 328,332; Culligan Water Conditioning, 78,651 ; 
Albert and Joyce Curtis, 464,957; Curtis Products, 177,083; 

D and A Carter Property Management In Trust, 326,040; D and D Building Ltd., 98,208; D.B. 
Mechanical Ltd., 59,590; D.C.G. Developments, 61,288; DCR Realty Investments Ltd., 
104,060; D.D.K. Commercial Cleaning, 116,110; DM and M Realty Ltd. and 3M Construction 
Ltd., 81,764; D.M.R. Group Inc., 84,735; Dacon Corp. Ltd., 210,534; Daily Commercial News 
Ltd., 56,443; Dale Intermediaries Ltd., 183,841; Mario Dalla Bona Construction, 205,856; P.J. 
Daly Contracting Ltd., 138,731; Danhart Sheet Metal and Contractors Ltd., 253,419; W.G. 
Danyliw, 178,232; Dareff Developments Ltd., 966,258; Darling Court Development Inc., 
347,325; Data Business Forms, 147,761 ; Datafile Wrightline, 89,235; Datasphere Ltd., 50,913; 
Owen R. Davis and Co. Ltd. and Danske Industries Ltd., 140,695; Davlaur Holdings Ltd., 
319,392; Dawson Contracting Ltd., 155,935; Decima Research Ltd., 82,500; Delcan Corp., 
73,891 ; Dell Computer Corp., 1 ,845,253; Dellaire's General Contracting, 157,918; Deloitte and 
Touche, 370,639; Delorenzis Development Corp., 88,794; Delsan Demolition Ltd., 418,209; 
Delta Trust Ltd., 163,624; Pierre- Yves Demers, 60,179; Avery Dennison, 88,414; Derry 
Business Centre Inc., 632,202; Designer's Edge, 84,687; Devere Holdings Ltd., 353,179; 
Ernest J. Devine, 56,354; John Deyell Ltd., 51,187; Joe Dicarmine, 119,767; John Dick, 
72,020; Diemark Contracting Ltd., 58,246; Digital Equipment of Canada, 434,343; Director 
Industrial Holdings Ltd., 75,375; Diversified Communication Systems, 79,356; Dixon 
Ticonderoga Inc., 79,795; Doane Raymond Pannell, 149,151; Dodge Developments Ltd., 
77,849; John E. Dodge Holdings Ltd., 117,664; Doma Construction, 68,594; Dominik 
Thompson Mallette, 145,496; Dominion Blueline Inc., 205,235; Dominion Soil Investigation, 
56,472; Donegan Consulting, 277,549; Donosti Investments Inc., 48,935; Double "M and M" 
Inc., 622,495; Douro Roofing and Sheet Metal, 45,877; Dover Corp. Ltd., 865,264; Drexler 
Construction Ltd., 181,459; Drivers Jonas Ltd., 543,409; L.F. Drummond Ltd., 66,408; Dubois 
Plumb Partnership Inc. and Carruthers Shaw Partners Ltd., 467,847; Victor Dubois, 51,801; 
Murray Duff Enterprises Ltd., 66,441; Dufferin Cartage and Warehousing, 80,751; Dufferin 
Construction Company, 725,172; Dufferin Roofing Co. Ltd., 66,104; W.M. Duffy Electrical 
Contractors Ltd., 827,248; Dun and Bradstreet Software Services., 140,090; Dundas-Edward 
Centre Inc., 3,474,747; Dundee Restorations, 45,205; Dunford-Liscio Inc., 129,299; Dunlop 
Farrow Inc. Architects, 4,571,083; Duplex Electrical Ltd., 172,400; Durigon Brothers Ltd., 
129,649; Marilyn Dyczkowski, 45,108; Dynamic Data Ltd. Computer Systems, 304,350; 

E and C Painting, 66,980; E.I.W.O. Canadian Management Co. Ltd., 58,710; E.M. Electrical 
Services Ltd., 578,890; E.M.C. Electric Inc., 165,471; East Hill Construction, 77,241; Econo- 
Rack Storage Equipment, 77,488; Ed-Way Contractors, Ltd., 176,677; Edelbrock Brothers 
Ltd., 46,512; Edifax Development Co. Ltd., 453,325; Edison, 440,580; Edwards, 460,399; 
Effort Trust Co., 56,250; Eldomar Investments Ltd., 825,654; Eldon-Rubbermaid, 104,307; 
Richard Ellis Inc., 204,260; Ellis-Don Construction Ltd., 11,505,227; Emergency Power 
Service Inc., 60,644; Emmons and Mitchell Construction Ltd., 218,706; Ensign Security 
Services Ltd., 63,478; Enterprise Property Group, 1,030,624; John Entwistle Construction, 
62,082; Enviro Air Conditioning Inc., 50,860; Environics Research Group Ltd., 202,630; 
Environmental Abatement, 47,065; Equity Management, 250,751 ; Erika Cleaning Service Co. 
Ltd., 105,270; Esselte Pendaflex Canada, 385,673; Esso Petoleum Canada, 49,601; 
Executive Court Building, 73,662; Exeter Roofing and Sheet Metal Co. Ltd., 105,564; 

F.H.R. Construction Ltd., 114,496; Fab-Air Metal Industries Ltd., 101,342; Fabercastell Canada 
Inc., 69,395; Fairlee Investments Corporation, 91,212; Falom Inc., 183,717; Family and 



PUBLIC ACCOUNTS, 1992-93 133 

MINISTRY OF GOVERNMENT SERVICES — Continued 

Children's Services, 44,535; Leonard J. Farr, 59,337; Federal Business Development Bank, 
91,740; Ferdom Construction, 209,852; Ferguson Neudorf Glass Inc., 704,114; Fernview 
Construction Ltd., 131,053; Fides Real Estate Ltd., 225,250; Field Aviation East Ltd., 122,663; 
Ron Field and Son Electric Ltd., 175,455; Elvi Fielding, 49,637; Fieldway Group Inc., 116,871; 
Fin-Par Enterprises Inc., 369,266; Finspan Construction Ltd., 1 ,399,596; First Base Computer, 
54,958; First City Trust Co., 207,270; First Phase Civic Square Ltd., 84,760; D.A. Fish and 
Associates Ltd., 95,057; Fisher and Glaister Architects, 380,660; J.G. Fitzgerald and Sons 
Ltd., 45,350; Fleming and Smith Ltd. In Trust, 328,013; Forcro Ltd., 1 19,607; B.Y. and C. Ford, 
45,500; Ford Motor Co. of Canada Ltd., 108,374; Formworks Architect, 64,730; Fort Frances 
and District Association for the Mentally Retarded, 58,490; Fortin Mechanical, 70,032; Fourth 
Phase Civic Square Ltd., 240,913; Michael Frances Painting, 73,148; E.S. Fox Ltd., 467,791; 
Frecon Construction Ltd., 228,931; Bert French and Son Ltd., 563,293; French Brothers 
Roofing Ltd., 132,428; Frey Brothers Ltd., 373,483; Akos Frick Architect 67,380; Fritz Concrete 
Ltd., 70,295; Fulford Property Management, 404,911; Future-Tec Electrical Contractors Ltd., 
197,965; 

G and B Mahony Investments Ltd., 129,385; G.A.L. Power Systems Ltd., 82,553; G.B. Catering 
Ltd., 88,477; G.H. Communication Ontario Ltd., 50,385; G.M.B. Computer Power Engineering 
Inc., 79,718; G.R. Belanger Enterprises Ltd., 1,029,067; Gaetan's Carpentry, 64,462; 
Ganarska Construction, 263,221; Garden State Holdings, 458,982; Garritano Brothers Ltd., 
237,499; Gartner Group Research, 73,989; Garton Redi Mix Ltd., 171,350; Dante Gasparotto, 
115,849; Geertsma Construction Ltd., 94,953; Gencare Services Ltd., 114,810; General 
Leaseholds Ltd., 2,787,800; General Motors of Canada Ltd., 169,068; Get Info, 79,820; Giffels 
Associates Ltd., 171,180; Gillis Associates, 45,037; L.E. Glazer Architect Ltd., 68,800; Glazier 
Electric, 157,719; Globe Realty Management Ltd., 90,500; Goal Systems International Inc., 
89,355; Goetz Properties Ltd., 89,687; Golden Gate Holdings, 179,820; Colder Associates 
Ltd., 57,191; Golfside Construction, 389,117; Goodfellow and Dougherty Ltd., 278,438; 
Goodman and Carr, 115,121; Gore Building Ltd., 125,725; Gorf Contracting Ltd., 1,809,598; 
Gorgi Masonry Ltd., 363,737; Cecil H. Graff and Associates, 668,880; Grand and Toy Ltd., 
50,599; Grant Development Corp. 89,705; Grant Paving and Materials Ltd., 381,551; Graphic 
Controls Canada Ltd., 51,948; Great Lakes Construction, 68,596; Archy Greco Paving Ltd., 
68,921; Green Forest Investments Ltd., 87,586; Greenspoon Brothers Ltd., 92,250; Greg 
Penner Management Ltd., 170,074; Grey Friars Property Management Inc., 738,401 ; Grinnell 
Fire Protection, 55,324; Gugula Smedley Mezzomo, 163,363; Gurnsey McCord Properties, 
45,390; 

H. and R. Developments, 9,401,022; H.B.T. Agra Ltd., 67,780; H.I.R.A. Ltd., 89,592; H.N. 
Construction Ltd., 544,385; Halajian Associates Ltd., 195,684; Hallmark Hotels Ltd., 262,473; 
Hamilton Computer Sales and Rentals, 498,703; Hamilton One Jarvis Ltd., 550,480; 
Hammerson Mississauga Inc., 2,033,129; Thomas N. Hammond and Associates, 475,306; 
Hanscomb Consultants Inc., 218,917; Hantec Controls, 122,125; Harbourtown Systems Ltd., 
119,080; Harjo Management Services Canada Ltd., 96,015; Harkel Office Furniture Ltd., 
61,400; Harkow Aggregates and Recycling, 47,474; Hay Management Consultants Ltd., 
75,000; Hector Holdings Inc., 51,138; Heddington Holdings Ltd., 60,506; Hembruff and 
Dambrowitz Ltd., 53,578; Hemson Consutling Ltd., 64,663; Henderson Metal, 101,601; Hidden 
Lanes Development Inc., 70,684; High Peaks Playground Construction, 54,000; Highmark 
Properties, 198,300; David K. Hill and Co. Ltd., 361,048; Hiire Investments Ltd., 75,886; Hilroy 
Ltd., 75,544; T.R. Hinan Contractors Inc., 562,694; Hitachi Data Systems, 951,960; Wayne H. 
Holbrook, 167,615; Home Improvement Services, 71,653; Homestead Building Enterprises, 
117,148; Homestead Construction, 133,866; Honeywell Ltd., 2,588,694; Horizon Construction, 
173,732; Horizon General Contracting Inc., 787,006; Hotline Express, 45,454; Howarth and 
Smith Ltd., 283,182; Humber College of Applied Arts, 9,915,627; Humber Mechanical 
Sen/ices, 60,078; Hydro Electric Commissions: Aurora, 160,492; Brampton, 360,136; 
Chatham, 100,730; (Borough of) East York, 893,862; Etobicoke, 1,735,345; Gloucester, 
126,948; Guelph, 267,582; Hamilton, 182,893; Kemptville, 201,615; Kitchener-Wilmot, 
239,167; Lindsay, 101,093; Milton, 103,681; Newmarket, 185,025; North Bay, 686,561; North 
York, 2,710,815; Ottawa, 573,405; Pembroke, 77,923; Sarnia, 126,302; Stoney Creek, 



134 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF GOVERNMENT SERVICES — Continued 

355,353; Sudbury, 724,682; Thunder Bay, 824,431 ; Toronto, 8,830,042; Vaughan, 86,434; 
Whitby, 11 3,761 ; Hyndman Contracting, 101 ,093; 

I.B.I. Group, 53,623; I.C.G. Propane Inc., 71,631; I.C.G. Utilities, 57,872; I.C.I. Canada Inc., 
1,304,638; I.C.L. Computers Canada Ltd., 88,236; Incon Construction Ltd., 124,487; Indulex 
Realty Management Inc., 219,085; Industrial Electrical, 86,760; Industrial Systems, 59,678 
Info Pro, 112,464; Infobuild Inc., 180,771; Information Systems Management Corp., 83,995 
Innova Envelope, 202,649; Inscan Contractors, 191,158; Integral Systems Inc., 1,003,067 
Integrated Protection Inc., 184,905; Interlogic Trace Canada Inc., 57,735; Inter-City Papers 
Ltd., 99,660; Inter-Provincial Janitorial, 60,611; Interior Design and Associates, 1,179,955; 
Interior Design Group, 2,079,933; International Business Machines Ltd., 9,574,357; 
International Business Forms Co., 61,354; Interprovincial Insulation Inc., 421,364; Irvine/ 
Irvine/Hustler/Kay In Trust, 325,026; Ivanhoe Inc., 231 ,565; 

J and D Systems Inc., 375,967; J.D.S. Investments Ltd., 1,501,709; J.D.S. (Sudbury) Ltd. and 
Canapen (Sudbury) Ltd., 168,121; J.G. Cleaning Ltd., 48,055; J.G. Landscaping and Snow 
Removal, 72,173; J.G. Transportation, 81,172; J.G. Warehousing and Distribution, 473,390; 
J.I. Maintenance Services, 52,471; J.K. Technical Services, 72,697; J.L.T. Urban Design 
Consultants, 58,340; J.M.R. Electric Ltd., 489,022; J.N. Construction Ltd., 341,777; J.S.A. 
Construction Co. Ltd., 132,207; J.S.M. Corp. Ltd., 690,328; H.D. Jabara and A. Khattab, 
54,662; Jackson and Krotesch Construction Ltd., 410,224; Jackson Associates, 50,767; 
Jacques-Whitford Ltd., 113,679; Jasam Janitorial Ltd., 142,590; Jenrob Development Ltd., 
523,332; Jesuit Fathers of Upper Canada Holding Corp., 289,447; Johnson Higgins Willis 
Faber, 1,084,198; Johnson Controls Ltd., 2,319,953; Jim Johnson Fine Exteriors, 103,479; 
Leonard and Dawn Johnson, 139,377; Roy Edward Johnson, 145,150; Tom Jones and Sons 
Ltd., 291,674; Tom Jones Construction Inc., 833,907; Jordache Construction Services, 
1,110,250; Jordan Construction Management Ltd., 58,968; Julien Enterprises, 160,154; W. 
Justein Holdings, 261 ,41 0; 

K and Son Maintenance Co. Inc., 644,100; K-Tek Electro-Services Ltd., 101,062; K.A.C. 
Mechanical, 165,843; Kagr Corp., 764,482; Kaneff Properties Ltd., 44,895; Kara Consultants 
Inc., 1,189,129; Kast Engineering and Construction Ltd., 892,255; Keefe Brothers Carpet Ltd., 
147,281; Keith's Plumbing and Heating Inc., 86,317; Kellough PestI Associates Inc., 61,011; 
Geo A. Kelson Company Ltd., 3,072,247; Kemo Products Ltd., 58,116; Kemp Bay 
Development Ltd., 135,111; Kemp Holdings Ltd., 88,357; A. Kenagy Heating and Ventilation, 
83,884; Kennaway Contractors Inc., 56,728; Geo A. Kennedy and Son, 88,244; Kerr Norton, 
60,483; Key-Tech Data Services Ltd., 166,306; Keyword Office Technologies, 136,560; 
Kingsway Electric Co. Ltd., 82,430; Kinross Building Group Ltd., 96,872; Kirby's Janitorial 
Service and Supplies, 61,431; Kirkland Partnership Inc., 46,974; Nick Kladis in Trust, 87,779; 
Knoll North America Corp., 769,758; Knox Construction and Cabinetry, 48,180; Koch 
Construction, 373,227; Norman R. Koch Agricultural-Sales, 55,653; Peter Kolovos, 117,561; 
Kona Builders Ltd., 65,1 18; Kroma Management Ltd., 85,355; Krow Development Inc., 90,080; 
Krugarand Corp., 194,819; P. Krytiuk and Associates Ltd., 44,740; Walter Kuch and John K. 
Stephenson Architects, 141,386; Kudlak-Baird Ltd., 1,274,810; 

L.B. Project and Construction, 143,550; L.M.D. Contracting, 99,830; Lacelle Renovation Center, 
103,145; Laidlaw Waste Systems, 90,634; Laing Property Corp., 135,515; Lake Vernon Realty 
Ltd., 79,743; Lakehead Roofing and Sheet Metal Co., 188,629; Lakehead University, 152,209; 
Arthur and Doris Lalonde, Bob and Lisa Allen, 46,841; Lalonde Real Estate Ltd., 92,018; 
Lanca Contracting Ltd., 78,536; Lancaster- Datamark, 52,780; Landers Investments, 57,451; 
Landis and Gyr Powers Ltd., 217,461; Landmark Holdings, 210,259; Landnorth, 45,987; 
Lansard Brothers Roofing Ltd., 108,793; James Lathem Excavating Ltd., 51,854; Laurentian 
Bank of Canada, 1,529,018; Law Society of Upper Canada, 84,375; Learn Inc., 142,309; 
Lebrun Northern Contracting, 68,209; Lee Mar Developments Ltd., 106,693; Legent Corp., 
282,661 ; Lehndorff Property Management Ltd., 2,589,266; Lesage Inc., 44,457; B.J.B. Letterio 
Queen's Choice In Trust, 1,852,090; Ron Leuschner Spraying Ltd., 44,103; Lew's Generator 
Services, 66,417; Lincoln Mechanical Contractors, 150,586; Linktek Corp., 117,088; LInmac 



PUBLIC ACCOUNTS, 1992-93 135 

MINISTRY OF GOVERNMENT SERVICES — Continued 

Inc., 218,767; Lintex Computer Group Inc., 77,098; Lipani Sodding, 143,798; Liquor Control 
Board of Ontario, 256,520; Logicline, 74,813; London Life Insurance Co., 106,267; Lome 
Investments, 52,439; Lounsbury Management Sen/ices, 80,184; Lucliff Co. Ltd., 1,523,624; 

M.H. Media Monitoring Ltd., 81,075; M.T.M. Restorations and Construction, 190,855; Mac-Lads 
Meaford Inc., 131,332; Macanric Ltd., 182,011; Gordon A. MacEachern, 122,508; T.J. 
MacLeod Ltd., 722,611; P. Madalena and G. Sergnese In Trust, 1,999,868; Madison 
Developments Ltd., 347,957; Mady Development Corp., 95,335; William A. Magee, 45,084 
Magnum Elevator Co. Ltd., 118,554; Magus Construction Ltd., 198,640; Edward Makauskas 
Architect Inc., 396,416; Mallette- Goring Inc., 76,160; Manninger Management Inc., 134,825 
Manpower Temporary Services, 52,933; Manufacturer Finance Programs Ltd., 2,144,359 
Maple Secuity Services, 49,724; Maplegrove Building Specialties Ltd., 450,576; Marathon 
Realty Co. Ltd., 1,265,054; Marina Park Towers Inc., 119,427; Markborough Properties Inc. 
94,543; Markham General Maintenance, 1,831,805; Jerome Markson Architects, 53,000 
Marlow Engineering Co. Ltd., 395,389; Jim Marmino, 57,147; Maron Land Developments Inc. 
747,680; Marowen Realty Ltd., 128,235; C.L. Martin and Co. Ltd., 112,550; Martin Group 
167,684; Reg Martin and Sar-Gin Developments Ltd., 174,402; Marty's Enterprises Ltd. 
96,966; V.K. Mason Construction Ltd., 73,186; Massicotte Brothers Construction, 901,865 
Vittorio and Vincenzo Matrundola, 839,915; Mattawa First Nation Property Inc., 47,850 
Matthews Contracting Inc., 66,312; Maynard Loner Construction, 48,049; McAdoo Group Inc. 
136,142; McConnell's Contracting, 176,695; Dave McKay Construction Ltd., 375,759; J.E 
McKinney and J.R. Walmsley, 45,310; McKitrick-Jones-Kislock In Trust, 160,080; Clifford M 
McLaughlin, 53,832; McLaughlin Water Wells and Supply Ltd., 100,350; McLeod Brothers 
Mechanical, 525,971; Meadowvale Security Guard Services, 90,443; Mechron Energy Ltd., 
66,324; Media Buying Services Ltd., 511,054; Mediplex Corp., 98,567; Melita International 
Corp., 227,503; Meridian Building Group, 179,995; Eugene Merikallio, 167,564; Merit Property 
Management Ltd., 204,513; Metcalfe Realty Co. Ltd., 532,107; Metro-East Corporate Centre, 
89,929; Metro-Gold Structures Ltd., 3,139,344; Metropolitan Maintenance, 411,203; 
Metropolitan Toronto and Region Conservation Authority, 314,228; Micro Security Devices 
Inc., 129,760; Midpoint, 51,747; Miller Naylor Associates, 47,517; Miller Waste Systems, 
53,527; Millway Electric Co. Ltd., 141,347; Ministries: Agriculture and Food, 423,114; Attorney 
General, 1,587,332; Community and Social Services, 268,274; Consumer and Commercial 
Relations, 82,665; Correctional Services, 3,699,352; Culture and Communications, 78,585; 
Education, 73,656; Environment, 871,308; Health, 806,358; Housing, 60,264; Management 
Board, 191,474; Natural Resources, 1,135,729; Northern Development and Mines, 217,940; 
Transportation, 1,176,739; Minaki and Vermillion Investments Ltd., 98,652; Mingay and 
Vereshchak In Trust, 1,034,823; Minitel Communications, 100,706; Minnesota Mining and 
Manufacturing, 1 15,307; Minuk Construction and Engineering Co., 657,822; Mitamar Financial 
Ltd., 89,136; Mitel Corp., 329,306; Modern Building Cleaning Inc., 646,676; Modular 
Telephone Interface, 673,829; Moffat Construction Inc., 176,932; Moffatt and White 
Construction, 406,835; Terry Allan and Barbara Mole, 67,274; Monalt Construction Inc., 
124,150; Monarch Construction Ltd., 499,301; Montgomery Kone Elevator Co., 545,758; 
Montreal Trust Co. of Canada, 243,556; Moon-Matz Ltd., 44,664; Moore's Cleaning Service 
Ltd., 63,108; Moreland Properties Inc., 122,391; Morgan Construction, 1,615,120; W.S. 
Morgan Construction Ltd., 116,169; Moriyama and Teshima Architects, 229,986; Morningview 
Properties Inc., 94,923; Morphy Containers Ltd., 71,138; Morrison Financial Services, 
140,612; Mortgage Insurance Co. of Canada, 128,877; Estate of William J. Morton, 54,117; 
Motorola Computer Systems, 125,964; Mount-Batten Properties Ltd., 282,492; Simeon and 
Vasiliki Mparoutoglou, 111,060; Multisource Systems, 61,569; Municipalities: Metropolitan 
Toronto, 3,374,860; St. Thomas, 66,130; Murrayfield Property Management Inc., 96,432; 

N.P.S. Contractors, 52,110; Nadeco Ltd., 134,626; Nadine International Inc., 106,500; Napanee 
Water Supply, 55,168; National Bank Leasing Inc., 2,286,349; National Trust Co., 1,155,623; 
Natural Resource Gas Ltd., 322,331 ; Nedco Ontario, 71 ,609; Earl A. Nelson Architect, 57,904; 
K.C. Nelson Holdings Ltd., 114,976; Neon Products Ltd., 110,327; Nepean Protective 
Services, 44,501; Network Group Inc., 85,061; Newcarl Co. Ltd., 51,791; Newman 
Construction, 119,715; Stan Newmarch Mechanical Ltd., 465,833; Nicolini Construction, 



136 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF GOVERNMENT SERVICES — Continued 

474,330; Alexis Nihon Developments Inc., 51 ,441 ; Nijjar Maintenance, 61 ,874; Nobbs, Woods 
and Clark In Trust, 221,448; Nor-West Elevator Co. Ltd., 69,058; Norton Builders London Ltd., 
446,281; Norpro Co., 69,622; Norr Partnership Ltd., 2,466,931; Nortex Roofing Ltd., 90,776; 
North American Protection, 82,077; North Bay Plaza Ltd., 221,194; North South Heating, 
165,242; North Star Building, 62,033; North York Maintenance Ltd., 95,418; Northam 
Development Corp., 94,221; Northern Communication, 125,872; Northern Elevator Service 
Ltd., 592,102; Northern Engineering and Supply, 114,146; Northern Janitorial, 66,993; 
Northern Telephone Ltd., 93,142; Northshore Contracting, 76,672; Northwest Freehold Ltd., 
115,359; Nottingham Management Ltd., 1,670,707; Nu Style Construction Co., 150,600; Nu- 
Park Contracting, 78,037; 

Oakland (E.L.) Management, 107,992; Oakport Development Ltd., 62,868; Oban Electric Ltd., 
69,317; Obus Forme Ltd., 54,616; Ogden Allied Services, 86,613; Old Colony Properties Inc., 
521,714; Old Fort William Mural Group, 80,396; Old Oak Properties Inc., 431,137; 
Oldfieldsmith General, 1,426,272; Oltronics Inc., 45,855; Olympia and York Developments, 
1,193,696; Omers Realty Corp., 254,171; On-Line Canada Inc., 51,908; One Queen Street 
Inc., 362,761; Ontario Development Corp., 548,435; Ontario Duct Cleaning Ltd., 54,337; 
Ontario Electrical, 238,267; Ontario Hospital Association, 175,020; Ontario Hydro, 3,579,283; 
Orange Properties Ltd., 69,387; Ordex Development Ltd., 1,295,285; Oren Mechanical Inc., 
275,492; Orser Electrical Ltd., 262,266; Ortech International, 135,743; Osburn Cotnam Belair, 
163,558; Oscar Construction Co. Ltd., 82,065; Oshawa Centre Holdings, 341,088; Ostaff 
Engineering Inc., 151,394; Otis Canada Inc., 91,687; Ottavia Properties Ltd., 218,196; 
Overhead Door, 50,169; Owen Sound Professional Centre, 86,400; Oxford Development 
Group Inc., 1,267,923; 

P.C.L. Construction Eastern Inc., 5,114,707; P.H.H. Homequity Inc., 78,571; P.N.G. Globe 
Envelopes, 145,102; P.R.P Investments, 55,711; Pacific Building Maintenance, 2,883,496; 
Paragon Homes Ltd., 48,277; Paramet Corp. Ltd., 1,078,659; Paramet Property Management 
Ltd., 66,579; Park Home Property Management Ltd., 2,285,526; C.C. Parker Consultants Ltd., 
173,557; Parking Authority of the City of Hamilton, 219,015; Paroian Raphael Courey Cohen 
and Houston In Trust, 481,459; Parstreet Enterprises Inc., 45,644; Partak Ltd., 1,032,753; 
Patrick Mechanical Ltd., 124,086; Peacock Group Inc., 705,000; Peat Marwick Stevenson and 
Kellogg, 70,745; Peel Engines Ltd., 73,820; Peelcom Developments Inc., 96,075; Pegdon 
Construction Ltd., 272,473; Pele Construction Inc., 61,084; Penn Elevator, 49,897; 
Pensionfund Realty Ltd., 99,688; Pentel Stationery of Canada Ltd., 69,351; Peterson and 
Habib Consultants, 73,067; Peterson and Peterson In Trust, 480,000; Peto MacCallum Ltd., 
127,780; Petro-Canada Products, 54,064; Pfaff Electric Ltd., 84,426; Phazer Electric, 47,165; 
Phelps and Associates, 54,481; Pickfords Records Management, 588,776; Pidel Homes, 
49,384; Pidutti Investment Corp., 109,318; Ken Pierman Contracting Inc., 134,491; Pinchin 
and Associates Ltd., 99,167; Pinderton's of Canada Ltd., 426,746; Pino Drywall Construction 
of Ottawa Ltd., 221,883; Pioneer Mechanical Ltd., 81,550; Pioneer-Ram Construction, 
194,631 ; Pipeline Cleaning Hydrant Services, 48,928; Pitney-Bowes of Canada Ltd., 200,562; 
Place Laurier Ltd., 77,509; Plaingrove Construction Ltd., 97,328; Plan Electric Co., 250,234; 
Plan Mechanical Ltd., 94,410; Platinum Technology Inc., 160,793; Playfair Developments Ltd., 
143,119; Polar Select Holdings Ltd., 65,010; Polysar Rubber Corp., 106,275; Port-A-Room 
Manufacturing Ltd., 131,940; Power Concrete Products, 79,432; Presstown Investments Ltd., 
152,448; Prestonia Office Products Ltd., 162,156; Price Waterhouse Associates, 138,377; 
Prism Data Services Ltd., 82,032; Proctor and Redfern Group Ltd., 428,992; Production 
Contracting, 57,118; Professional Development Institute PDI Inc., 77,344; Progress City 
Centre Ltd., 46,042; Provincial Industrial Roofing, 335,849; J. Provost Contracting Ltd., 
69,761; Prudential Insurance Co., 643,814; Prudential Securities Group, 68,785; Public 
Utilities Commissions: Bancroft, 81,883; Barrie, 256,700; Brantford, 86,321; Fort Frances, 
49,657; London, 538,063; Orillia, 46,017; Oshawa, 507,608; Parry Sound, 75,264; 
Peterborough, 451,031; Picton, 174,595; Ridgetown, 196,572; Sault Ste. Marie, 1,232,686; 
Scarborough, 1,108,474; Simcoe, 86,411; Strathroy, 63,351; Windsor, 308,807; Purolator 
Courier Ltd., 590,469; 



PUBLIC ACCOUNTS, 1992-93 137 

MINISTRY OF GOVERNMENT SERVICES — Continued 

Quality Contracting Inc., 96,202; Quartex, 353,702; Quiller and Blake Advertisting, 86,342; Quinte 
Roofing Ltd., 63,692; 

R. and K. Investments Ltd., 52,236; R.F. Contracting, 189,844; R.F. Real Estate Investments, 
1,538,191; R. M.S. Leaseholds Ltd., 132,961; Racco Industrial Roofing Ltd., 114,342; Rainbow 
Construction 86 Ltd., 91,517; Range Plastics Ltd., 106,664; Ranscombe and Co. Advertising, 
142,559; Raven Beck Environmental Ltd., 118,534; Isaac and Ruth Reaman, 6,443,605; 
Realfund, 77,257; Receiver General for Canada, 239,403; Red Lake Construction Co. Ltd., 
206,099; Reed Stenhouse Ltd., 102,306; Regal Property Management Inc., 235,847; Regional 
Municipalities: Durham, 266,343; Haldimand-Norfolk, 1,838,092; Hamilton- Wentworth, 
1,603,286; Peel, 44,703; Reich and Petch Architects Inc., 133,308; Reichhold Ltd., 113,444; 
Angus Reid Associates Inc., 242,718; F.J. Reinders and Associates, 148,648; Reisgeorge 
Management Ltd., 72,536; Reliable Cleaning Services, 86,159; Resources Management, 
111,543; Rex Renovation Construction Ltd., 49,691; Rhyl Industrial Leaseholds Ltd., 58,422; 
Richmond Bruner Service Ltd., 94,108; Rideau Centre, 265,389; Rison Construction and 
Engineering Ltd., 44,321; Riverside Acres Ltd., 242,604; Roberts Brothers, 92,191; Aline 
Robinson, 60,413; J.D. Robinson Construction, 129,039; Rolando and Assunta Rofani, 
61,250; Ronalbin Inc., 232,309; Rondar Inc., 112,410; Rosewind Realty Ltd., 140,272; Ross- 
Clair, 3,191 ,855; Rossland Real Estate Ltd., 361 ,920; Roxton Contracting Co., 151 ,749; Royal 
LePage, 827,034; Royal Trust Co., 102,467; Roycom Realty Ltd., 64,479; Rozema 
Construction Ltd., 116,070; Rugged Air Systems Ltd., 68,811; Runsey Construction, 283,852; 
Richard and B.A. Ryan Ltd., 843,599; Rybka, Smith and Ginsler Ltd., 52,207; Rymall 
Construction Inc., 55,1 19; 

S. and E. Mechanical, 78,125; S. and H. Construction Ltd., 446,079; S.A.B. Realty Ltd., 77,397; 
S.A.S. Institute Inc., 292,471; S.B.I. Management Ltd., 55,023; S.L.B. Excavation Transport, 
124,304; S.P.S.S. Inc., 50,726; S.V. Promotion Consultants Inc., 285,018; Sabb Leasing Inc., 
93,924; Saber Contracting, 78,588; Sagonaska Builders Ltd., 58,552; Salpalm Investments 
Ltd., 3,755,772; Sanitary Maintenance System, 88,130; Sankey Associates, 118,089; Sanmal 
Investments Ltd., 53,510; Samuel Sarick Ltd. Anec Investments, 2,512,214; Sarnia Turf 
Services, 50,633; Satellite Communications Inc., 224,769; Savin Canada Inc., 208,387; Sax 
Construction Co., 64,212; Schindler Elevator Corp., 364,485; Scotpage Corp. Ltd., 64,186; 
Scott Computer Leasing Inc., 91,923; Seaway Water Supply, 98,760; Second Phase Civic 
Square Ltd., 70,782; Robert and Gerald Seguin, 111,883; Select Properties Ltd., 684,400; 
Servicemaster of Chatham, 174,410; Setchell Gardens Ltd., 52,081; Shantallow Properties 
Inc., 44,336; Sheard Construction Ltd., 262,249; Shell Canada Products Ltd., 123,452; 
Shertine Construction Ltd., 170,268; Sherwodd Windows Ltd., 300,054; Shipp Corp. Ltd., 
1,310,827; Siemens Electric Ltd., 175,581; Sienna Homes, 182,557; Sifton Properties Ltd., 
431,171; Simcoe Mechanical Contracting, 82,810; George Sinclair Construction, 362,814; 
Sinclair and Meddick Holdings, 72,250; Robert D. Skelly, 70,988; Skyline Elevator Inc., 
202,689; Slough Estates Canada Ltd., 59,130; Snyder General Canada Inc., 60,567; 
Softchoice, 76,606; Samuel Sokoloff, 254,936; Solar Roofing Sheet Metal Ltd., 61,118; 
Solness Inc., 962,502; Sona Construction Ltd., 325,498; Sons of Italy, 83,192; Soo Centre 
Ltd., 178,841 ; Sorbus Canada Ltd., 90,717; Southam Business, 135,468; Specialty Chemicals, 
77,340; Spectrodata Communciations Inc., 56,033; Joe Spina and Sons Enterprises, 68,367; 
Spoljaric Construction, 91,807; Springer and Rosen, 126,680; M. Jerry and Norman C. 
Springer, 766,175; Martin Sprissler and W.M.A. Smith, 56,852; H.S. St. Amant and Sons Ltd., 
44,914; St. Andrew's Place Sudbury, 87,072; Standard Electric, 72,632; Standard Life 
Assurance Co., 241 ,034; Stanley Top, 78,747; Star Construction, 146,500; Steele Electric Inc., 
276,765; Steeles Airport Development, 463,068; Steelgate Security Products, 114,335; 
Sterling Sortware, 44,622; Stewart, Young and Mason Ltd., 57,315; Stikeman Elliott, 90,643; 
George Stone and Sons Ltd., 142,015; Stonehouse and Company, 46,711; Stonhard Ltd., 
46,719; Storage Technology of Canada, 321,602; Vince Strano In Trust, 89,546; Stybek 
Roofing Ltd., 51,509; Sun Life Assurance Co. of Canada, 207,170; Superior Communications 
Ltd., 243,254; Sutherland-Schultz Inc., 465,848; Carl and Jacqueline Sweetman, 260,570; 
Systematix, 65,026; Systems Centre, 96,953; 



138 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF GOVERNMENT SERVICES — Continued 

T. and S. Electric Ltd., 47,570; T.E.C. Leaseholds Ltd., 3,083,226; T.G.M. Construction Co., 
406,755; T.H.M. Interlocking Ltd., 674,254; T.L.P. General Contractors Ltd., 717,327; T.M.D. 
Investments Ltd., 92,153; T.S. Health and Safety, 51,820; Tanco Engineering Ltd., 93,369; 
Taplen Construction Ltd., 1,120,705; Tarcon Ltd., 103,446; laugher Mechanical and Control, 
159,804; Dennis Taylor, Executor Estate, 44,028; Taylor Moving and Storage Ltd., 65,597; 
Team Effort Services Ltd., 75,778; Techaire Systems, 1 10,508; Technique Environment Corp., 
149,016; Teck Northern Roads Ltd., 112,886; Tecoustics Ltd., 50,639; Telesat Canada, 
177,905; Tenent Computer Group Inc., 200,861; Tenex Data Corp., 1,305,176; Term 
Communication Services, 61,066; Terradyne Construction Ltd., 918,983; Thornmark Capital 
Corp., 13,133,723; Thornton Centre Inc., 249,259; Tigerstone Development Corp., 78,684 
Tillman Ruth Architects, 67,385; Tillyard and Partners Inc., 688,207; Tiltran Services, 335,937 
Time Trek Communications Inc., 243,109; Timestone Corp., 80,925; Tokai of Canada Ltd. 
72,391 ; Tombe Construction Ltd., 1 15,565; Top Guards, 710,817; Top-Line Roofing and Sheet 
Metal Ltd., 146,138; Topsail Island Developments, 131,947; Tormay Properties, 3,494,144 
Toronto College Park Ltd., 396,589; Toronto District Heating, 2,508,225; Toronto Dominion 
Bank, 185,650; Toronto Mutual Life Insurance Co., 93,619; Toshiba of Canada Ltd., 152,977 
Total Air Systems, 109,563; Totten Sims Hubicki Associates, 113,324; Townend Stefura 
Baleshta and Nicholls Architects, 432,009; Towns: Dryden, 191,464; Grimsby, 1,319,712 
Huntsville, 74,429; Kenora, 641,464; Lincoln, 78,144; Markham, 698,974; Newmarket 
290,993; Oakville, 232,765; Pickering, 859,857; Smith Falls, 3,360,285; Township of Stephen 
170,758; Trane D'Arcy Sweeney Ltd., 379,758; Traugott Construction, 299,897; City of 
Toronto Treasurer, 173,174; Tri-Can Contract Inc., 88,065; Tri- Graphic Printing Ltd., 47,190 
Tri-Modern Cleaning Services, 1 12,355; Triathlon Computer Leasing Inc., 4,718,727; Triathlon 
Vehicle Leasing, 640,465; Tribury Construction Ltd., 1,132,591; Tricount Investments Ltd. 
152,018; Trojan Security and Investigation Services Ltd., 65,294; Lennis Trotter Architect 
44,100; Trow Consulting Engineers Ltd., 228,165; Truscan Realty Ltd., 140,998; Tuckahoe 
Leasing, 1,142,211; Tuite Construction Ltd., 129,497; A.J. Turk Ltd. In Trust, 49,034; Twigg 
Holdings Ltd. and Chestermere Investments Ltd., 160,265; Twin City Investments Co., 
171 ,886; Twin Dolphin Technologies, 138,127; Tychansky Heine Construction Ltd., 865,000; 

U.M.A. Resouce Engineering, 83,674; U.M.A. Engineering Ltd., 61,353; U.N.A. Power, 279,079; 
Union Gas Ltd., 646,668; Unique Envelope Inc., 102,653; United Co-operatives of Ontario, 
70,880; Unitel, 5,256,984; University of Toronto Press Inc., 517,051 ; 

V and A Properties Inc., 235,851; Valee Way General Contractors, 83,562; Vanco Management 
Services, 60,272; Vanthof Engineering Ltd., 59,195; Veldare Investments Ltd., 84,036; D.J. 
Venasse Construction Ltd., 76,954; Venneri Engineering Ltd., 69,385; Verimation Inc., 
218,280; Victoria Square Ltd., 49,945; Victorian Order of Nurses, 277,223; Viewpoints 
Research Ltd., 63,088; Viking Rideau Corp., 1,084,609; Village of Tweed, 231,502; Vindella 
Enterprise Inc., 49,046; Virg Hotel Ltd., 72,806; Visual Planning Corp., 51 ,520; 

W and S Services Ltd., 130,929; Wackenhut of Canada Ltd., 468,566; Norman Wade Co. Ltd., 
206,043; W.V. Wallans Contracting Ltd., 241 ,527; Waylok Refrigeration Inc., 52,168; Arthur L. 
Weaver Flooring Ltd., 160,823; Weaver and Simmons In Trust, 501 ,969; Webb Zerafa Menkes 
Housden Partnership, 1,016,062; Webcom Ltd., 287,550; John D. Weir and Associates Inc., 
47,065; L.R.E. Weismiller and James Tilley, 58,630; Wellington Guarantee, 70,992; West 
Arthur Place Ltd., 144,383; Westburne Electrical Supply, 102,626; Westburne Supply Ontario, 
58,823; Westhoek Construction Ltd., 1,255,710; Westinghouse Canada Inc., 612,903; 
Westmount Research Consultants, 77,718; Westor Plumbing and Heating, 191,864; Stanley 
and Eva Whitmore, 639,707; Wildav International Developments Ltd., 134,860; Wildwood 
Estates, 124,715; Will-Fran Heating Co. Ltd., 107,681; Willoak Holdings Ltd., 78,650; Wilson 
and Associates, 374,744; Wimpey Construction Ltd., 50,480; Wimpey Minerals Canada, 
100,655; A.J. Wing and Sons Construction, 807,170; R.E. Winter and Associates Ltd., 
139,481 ; Woku Investments Ltd., 56,858; WordPerfect Corp., 67,207; Worker's Compensation 
Board, 191,820; World Exchange Plaza Inc., 186,358; Worldwide Electric Inc., 491,790; 
Allison Worthylake, 1 60,01 8; 



PUBLIC ACCOUNTS, 1992-93 139 

MINISTRY OF GOVERNMENT SERVICES — Continued 

Xerox Canada Inc., 1 ,745,648; 

Yonge-Egiinton Building Ltd., 758,205; Yonge-Delisle Developments Ltd., 571,849; Yonge- 
Eglinton Centre Ltd., 1,061,196; York Air Conditioning Ltd., 256,616; York Region Roman 
Catholic Separate School Board, 572,91 1 ; Roderick Young, 55,072; 

Zacko Holdings Ltd., 44,119; Zainab Pirbhai Phykkus Marks, 45,860; Zaroukian Holdings Ltd., 
195,159; Thomas J. Zakos, 158,849; Peter and George Zegouris, 140,400; Zerofibre Systems 
Ltd., 46,644; Zurich Insurance Co., 7,680,673; 

1st Forms Inc., 136,986; 5 Fairview Mall Drive Ltd., 150,985; 10 Alcorn Ltd., 331,075; 15 Church 
St. (St. Catharines) Holdings Inc., 50,064; 45, 51 and 55 Esander Dr. E., 292,732; 65 St. Clair 
Investments Ltd., 343,925; 90 Eglinton Ltd. Partnership, 841,256; 101 Bloor St. W. Ltd., 
3,785,573; 101 Mall Ltd., 343,932; 121 Kennedy Management, 163,599; 132 Second St. E. 
Ltd., 113,400; 243 Hemlock Investments, 278,696; 450 Notre Dame Inc., 54,562; 470 Hensall 
Circle Inc., 95,580; 545 Ouellette Ave. Inc., 80,054; 747 Queen St. Developments Inc., 
221,236; 815 Danforth Ave. Investments Ltd., 253,520; 890 Yonge St. Ltd., 85,621; 984 Bay 
St. Inc., 55,100; 2161 Yonge St. Ltd., 70,740; 2265-2275 Midland Ltd., 479,813; 3209 Danforth 
Ave. Holdings, 140,000; 256392 Developments Ltd., 171,526; 286716 Ontario Ltd., 179,452; 
355186 Ontario Ltd., 157,824; 356240 Ontario Ltd., 55,160; 377521 Ontario Ltd., 210,665; 
477772 Ontario Ltd. and Claude Fortier, 62,611; 521971 Ontario Ltd., 540,422; 533031 
Ontario Ltd., 52,527; 567302 Ontario Ltd., 145,596; 585199 Ontario Ltd., 72,872; 637613 
Ontario Ltd., 58,952; 638230 Ontario Ltd., 193,234; 658145 Ontario Ltd., 143,382; 663736 
Ontario Inc., 44,429; 675553 Ontario Ltd., 68,693; 702312 Ontario Inc., 387,555; 716652 
Ontario Ltd., 93,188; 722688 Ontario Ltd., 173,605; 733135 Ontario Inc., 268,150; 785343 
Ontario Ltd., 136,961; 785610 Ontario Ltd., 49,385; 791217 Ontario Ltd., 55,762; 791672 
Ontario Inc., 63,644; 823724 Ontario Ltd., 70,438; 836521 Ontario Ltd., 52,006; 848866 
Ontario Ltd., 46,356; 915643 Ontario Inc., 64,242; 954100 Ontario Inc., 133,309; 976604 
Ontario Inc., 69,059; 991234 Ontario Ltd., 79,968; 994858 Ontario Ltd., 152,770; 1003019 
Ontario Corp., 219,854; 1016864 Ontario Inc., 48,677; Accounts under $44,000—62,124,350. 

Less: Recoveries from Ministries, Agencies and Others ($217,593,888): 

Ministries: Agriculture and Food, 5,716,133; Office of the Assembly, 8,980,336; Attorney 
General, 19,399,592; Cabinet Office, 581,292; Citizenship, 989,647; Colleges and 
Universities, 619,347; Community and Social Services, 15,364,766; Consumer and 
Commercial Relations, 5,255,940; Correctional Services, 8,495,170; Culture and 
Communications, 849,428; Office for Disability Issues, 393,612; Education, 4,045,586; 
Energy, 585,306; Environment, 6,433,284; Financial Institutions, 1 ,700,581 ; Government 
Services, 51 ,470; Greater Toronto Area, 50,780; Health, 17,037,314; Housing, 4,1 17,901 ; 
Industry, Trade and Technology, 1,484,732; Intergovernmental Affairs, 231,998; Labour, 
3,575,955; Management Board, 1,364,249; Municipal Affairs, 587,830; Ontario Native 
Affairs Secretariat, 69,896; Natural Resources, 7,870,681; Northern Development and 
Mines, 2,136,141; Ombudsman Ontario, 44,089; Office of the Premier, 66,203; Office of 
the Provincial Auditor, 36,634; Revenue, 6,486,900; Office for Seniors' Issues, 145,780; 
Skills Development, 1,895,735; Solicitor General, 9,359,353; Tourism and Recreation, 
3,504,583; Transportation, 57,732,155; Treasury and Economics, 2,151,484; Office 
Responsible for Women's Issues, 218,749; Carswell, 49,425; Ontario Development 
Corporation, 208,120; Ontario Energy Corporation, 55,100; Ontario Gazzette Advertising, 
88,098; Ontario Lottery Corporation, 582,820; Ontario Science Centre, 181,864; Surrey 
Place Centre, 75,984; Accounts under $44,000—16,721 ,845. 

Supplementary Retirement Benefits, Allowances, etc. ($28,218,718): 

Insurance Premiums for retired employees and/or their dependents and employer's contributions 
for agencies where recoveries are credited to Revenue, 28,023,748; The Travel Accident 
Insurance coverage for accidental death or injury to employees who are travelling on 
Government of Ontario business, 194,970. 



140 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF GOVERNMENT SERVICES — Continued 

Employee Benefits (Government Contributions) ($232,472): 
Expenditures ($892,669,817): 

Confederation Life Insurance Company, 73,999,341 ; Great-West Life Assurance Company, 
93,279,177; Ministry of Revenue, 80,376,609; Deputy Minister's Pension Fund, 
2,040,000; Provincial Judges Benefit Fund, 12,140,000; Public Service Pension Fund, 
185,887,374; Receiver General for Canada, 333,990,782; Unfunded Liability— Public 
Service Pension Fund, 110,956,534. 

Less: Expenditure Refunds ($206,007,317): 

Employee Payroll Deductions, 177,788,599; Retired Employee Benefits, Revenue Items and 
Travel Accidental Insurance Premiums, 28,218,718. 

Less: Recoveries from Other Ministries/ Agencies ($686,430,028): 

GO Transit, 1 ,147,760; Liquor Control Board of Ontario, 5,620,495; Ministries: Agriculture 
and Food, 16,162,294; Office of the Assembly, 2,254,240; Attorney General, 
47,255,369; Cabinet Office, 712,541; Citizenship, 3,092,869; Colleges and 
Universities, 1,831,366; Community and Social Services, 67,367,143; Consumer and 
Commercial Relations, 1 1 ,905,420; Correctional Services, 52,764,303; Culture and 
Communications, 5,257,448; Office for Disability Issues, 244,686; Education, 
13,534,700; Energy, 1,712,158; Environment, 21,623,056; Financial Institutions, 
4,568,833; Francophone Affairs, 208,991 ; Government Services, 18,792,027; Greater 
Toronto Area, 115,231; Health, 76,333,572; Housing, 9,180,077; Industry, Trade and 
Technology, 4,124,874; Intergovernmental Affairs, 429,550; Labour, 13,731,513; 
Office of the Lieutenant Governor, 46,600; Management Board, 4,562,364; Municipal 
Affairs, 3,212,565; Ontario Native Affairs Secretariat, 269,807; Natural Resources, 
39,448,697; Northern Development and Mines, 4,398,431; Ombudsman Ontario, 
315,281; Office of the Premier, 193,772; Office of the Provincial Auditor, 595,592; 
Revenue, 27,765,248; Office for Seniors' Issues, 256,292; Skills Development, 
2,866,385; Solicitor General, 57,017,737; Tourism and Recreation, 5,104,802; 
Transportation, 60,806,636; Treasury and Economics, 3,476,498; Office Responsible 
for Women's Issues, 606,002; The Niagara Parks Commission, 455,053; Ontario 
Development Corporation, 1 ,486,159; Ontario Gazzette Advertising, 206,070; Ontario 
Housing Corporation, 2,674,424; Ontario Lottery Corporation, 3,977,675; Ontario 
Place Corporation, 567,481 ; Ontario Teachers, 1 21 ,000; Ontario Waste Management 
Corporation, 109,211; Province of Ontario, 143,010; Workers' Compensation Board, 
285,653; Accounts under $44,000—85,491 ,067. 

Total Other Payments 522,162,1 16 

Statutory ($350,054,407) 

Minister's Salary ($47,691) 

Hon. Brian Charlton February 3, 1993 to March 31 , 1993 4,958 

Hon. Fred Wilson April 1 , 1992 to February 2, 1993 26,791 

Hon. Fred Wilson February 3, 1993 to March 31 , 1993 2,490 

Hon. Shirley Coppen April 1 , 1992 to February 2, 1993 13,452 

Parliamentary Assistant's Salary ($6,716) 

Anthony Perruzza February 24, 1 993 to March 31 , 1993 968 

Jim Wiseman February 24, 1993 to March 31 , 1993 Nil 

Wayne Lessard February 3, 1993 to February 23, 1993 Nil 

Margery Ward April 1 , 1992, to November 2,1992 5,748 



PUBLIC ACCOUNTS, 1992-93 141 

MINISTRY OF GOVERNMENT SERVICES — Concluded 
Loan to Ontario Land Corporation ($350,000,000) 

Loan to Ontario Land Corporation 350,000,000 

Summary of Expenditure 

Voted 

Salaries and Wages 130,834,682 

Employee Benefits 24,781 ,920 

Travelling Expenses 2,810,467 

Other Payments 522,162,1 16 

680,589,185 
Statutory 350,054,407 

Total Expenditure, Ministry of Government Services $1 ,030,643,592 



PUBLIC ACCOUNTS, 1992-93 143 



OFFICE FOR THE GREATER TORONTO AREA 

Hon. Ed Philip, Minister 

Hon. C.J. (Bud) Wildman, Minister 

Hon. Allan C. Pilkey, Minister 

Hon. Ruth Grier, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($1 ,1 27,932) 

Temporary Help Services ($6,460): 
Accounts under $44,000—6,460. 

Employee Benefits ($195,594) 

Payments for: Public Service Pension Fund, 80,737; Accounts under $44,000 — 63,841 . 

Payments to Other Ministries ($51 ,01 6): 
Accounts under $44,000—51 ,01 6. 

Travelling Expenses ($18,306) 

Accounts under $8,000—18,306. 

Other Payments ($24,947,665) 

Materials, Supplies, etc. ($1,084,203): 

Hemson Consulting Ltd., 90,000; Ministries: Housing, 126,791; Municipal Affairs, 100,603; The 
McConnell-Weaver Group Inc., 173,589; Perfect Impressions Inc., 86,698; Accounts under 
$44,000—506,522. 

Grants, Subsidies, etc. ($40,000): 

Accounts under $109,000 — 40,000. 

Loans and Investments ($23,823,462): 

Advances to Greater Toronto Area Interim Waste Authority, 23,823,462. 

Total Other Payments 24,947,665 

Statutory ($Nil) 

Minister's Salary ($Nil) 

Hon. E. Philip February 3, 1993 to March 31 , 1993 Nil 

Hon. C.J. (Bud) Wildman February 3, 1993 to March 31 , 1993 Nil 

Hon. A. Pilkey February 3, 1993 to March 31 , 1993 Nil 

Hon. R. Grier April 1, 1992 to February 2, 1993 Nil 

Parliamentary Assistant's Salary ($Nil) 

I. Mathyssen April 1 , 1992 to March 31 , 1993 Nil 

P. Hayes February 24, 1993 to March 31 , 1993 Nil 

G. Mills February 3, 1993 to February 23, 1993 Nil 



144 PUBLIC ACCOUNTS, 1992-93 

OFFICE FOR THE GREATER TORONTO AREA — Concluded 

A. Perruzza September 23, 1992 to February 23, 1993 Nil 

L. O'Connor April 1, 1992 to September 22, 1992 Nil 



Summary of Expenditure 

Voted 

Salaries and Wages 1 ,1 27,932 

Employee Benefits 1 95,594 

Travelling Expenses 1 8,306 

Other Payments 24,947,665 

Total Expenditure, Office for the Greater Toronto Area $26,289,497 



PUBLIC ACCOUNTS, 1992-93 145 



MINISTRY OF HEALTH 

Hon. Ruth Grier, Minister 
Hon. Karen Haslam, Minister 
Hon. Frances Lankin, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($497,973,312) 

Temporary Help Services ($8,471 ,571 ): 

Account Ability, 46,059; CD! Temporary Services Ltd., 93,257; CSL Hospital Services Ltd., 
173,185; Indranis, 88,204; Linda Kaye and Associates Inc., 96,970; Management Board, 
4,744,015; Medical Personnel Pool, 89,347; M S Employment Consultants Ltd., 135,386; 
Multicon, 70,909; Olsten Personnel, 72,239; Pinstripe Personnel, 44,294; Profile Consultants, 
165,288; Quantum E.D.P. Recruiting, 155,172; Temporary Office Services Inc., 50,131; 
Accounts under $44,000— 2,447,1 15. 

Payments to Other Ministries/ Agencies ($620,637) : 

Office of the Assembly, 53,855; Attorney General, 159,398; Community and Social Services, 
357,573; Management Board Secretariat, 49,81 1 . 

Less: Recoveries from Other Ministries/ Agencies ($6,390,485): 

Community and Social Services, 6,228,919; Ongwanada Hospital, 86,776; Accounts under 
$44,000—74,790. 

Employee Benefits ($99,222,204) 

Payments for: Canada Pension Plan, 9,137,371; Group Life Insurance, 945,303; Long Term Income 
Protection, 5,558,790; Employer Health Tax, 10,044,888; Supplementary Health and Hospital 
Plan, 4,711,346; Dental Plan, 3,956,428; Public Service Pension Fund, 23,899,810; Unfunded 
Liability — Public Service Pension Fund, 12,051,437; Unemployment Insurance, 15,638,094; 
Ontario Teachers' Pension Fund, 7,136. 

Other Benefits: Maternity Leave Allowances, 1,848,224; Attendance Gratuities, 608,644; Severance 
Pay, 3,471 ,668; Death Benefits, 80,986; Voluntary Exit Options, 14,791 . 

Workers' Compensation Board, 8,518,063. 

Less: Recoveries from Other Ministries/ Agencies ($1 ,270,775): 

Community and Social Services, 1 ,238,136; Accounts under $44,000—32,639. 

Travelling Expenses ($4,71 2,1 68) 

Hon. Frances Lankin, 5,080; G. Mamoliti, 6,365; P. Wessenger, 6,085; M. B. Decter, 17,388; B. L 
Aitken, 9,945; C. A. Alexander, 12,198; J. Bailey, 12,031; M. A. Bartlett, 11,895; L Bell, 15,359; 
J. M. Bellaire, 9,052; G. L. Bernardin, 13,528; L.A.P. Bezruchko, 13,059; W. F. Black, 9,473; P. F. 
Brown, 14,260; P. W. Burgess, 10,404; F. E. Cahoon, 9,527; D. M. Campbell, 15,030; M. Carroll, 
10,034; R. B. Cavanagh, 9,609; C. Comeau, 13,423; T. J. Cooke, 11,401 ; G.D. Dadd, 8,134; R. M. 
Daly, 1 1 ,231 ; J. H. Danson, 10,727; D. Dingwall, 10,526; J. D. Dowdell, 8,221 ; Y. S. Drazin 12,234; 
H. A. Drouin, 32,966; M. C. Ducharme, 11,331; S. H. Egerton, 18,593; W. S. Elford, 8,406; L 
Fabricius, 16,559; D. N. Fortin, 13,264; H. Gallinger, 10,030; B. C. Gamberg, 12,858; M. I. Gefter, 
10,018; M. M. Gerrie, 13,460; B. Giles, 8,068; H. Gillis, 8,242; A. D. Gossling, 9,124; C. F. 
Hayward, 16,447; F. E. Hazell, 11,959; B. Heath 9,334; D.J. Houghton, 8,317; L.J. Hutchinson, 



146 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF HEALTH — Continued 

13,103; J. Inkster, 9,273; M. T. Irvine, 8,203; M.J. Kennedy, 9,655; R. E. Landry 15,479; P. 
Lavallee, 9,527; L. K. Leblanc 8,018; M. F. LeFort, 14,71 1 ; J. Lemaire, 13,397; H. Lever, 8,508; D. 
Limoges, 8,266; M. C. Lindberg, 10,981; F. D. Loucks, 16,882; D. A. Lowry, 10,874; A. C. 
MacDonald, 11,721; R. MacMillan, 14,792; J. H. Magder, 9,451; E. Mahood, 23,419; C.J. Major, 
11,425; P. E. Malcolmson, 16,967; M. Manji, 31,573; D. C. Margetts, 8,169; E. McBoyle, 11,941; 
C. A. Mclntyre, 8,775; D. A. McKenna, 8,955; C. Mee, 14,255; A. Moses, 8,165; K. A. O'Reilly, 
9,541; D. L OToole, 9,458; P. G. Palmer, 15,851; B. Patchett, 15,509; G. Peplinskie, 11,079; C. 
Persaud, 8,656; J. C. Persaud, 8,436; J. Porter, 34,888; S. Pratt, 8,126; P. H. Quinn, 11,131; G. 
Renlund, 12,386; L. A. Rice, 8,821; M. E. Riley-Brockman, 8,580; P. Rose, 8,226; W. K. Rowe, 
9,136; M. Russell, 9,713; R. Schabas, 10,843; A. Sehgal, 26,346; R. Shaw, 18,419; M. E. Sinclair, 
20,034; C. H. Spence, 9,902; D. T. Stuart, 16,214; K. Sutcliffe, 15,077; M. Tanguay, 28,807; D. M. 
Taylor, 8,179; B. Thompson, 22,032; W. L. Wells, 9,181; R. B. Winfield, 18,939; Accounts under 
$8,000—3,466,978. 

Other Payments ($1 6,371 ,365,526) 

Materials, Supplies, etc. ($164,895,338): 

Abbott Laboratories Ltd., 683,571; ABS System Consultants Limited, 75,279; Addiction Research 
Foundation, 160,725; ADI Diagnostics Inc., 104,281; AD Technologies Inc., 109,855; 
Advanced Tower Ltd., 182,347; Aladdin Synergetics Inc., 240,762; Algoma Health Unit, 
45,807; Allards Paint and Body Shop Ltd., 73,012; Allied Medical Instruments Inc., 58,644; 
Allseating Corporation, 81,032; Amanda Graphics, 66,727; AMSCO Canada, 55,787; 
Anacomp Canada Inc., 52,521; D. Anderson, 47,745; Andrews Automatic Enclosing Service 
Ltd., 46,599; Angus Reid Group, 72,425; Anixter Canada Inc., 44,556; Apex Woodworking 
Company Inc., 113,889; API Laboratory Products Ltd., 55,934; Applied Learning (Canada), 
73,272; The ARA Consulting Group Inc., 129,264; Armstrong Medical Industries of Canada, 
52,794; Astral Labour Pool, 48,747; Astral Scientific, 152,304; J.D. Atcheson, 80,171; Ault 
Dairies, 460,525; Aurora Microsystems Distribution, 48,454; Axiomatic Technologies 
Corporation, 74,606; 

Babbco Office Supplies Ltd., 99,994; J. Bacon, 67,264; G. Balkansky, 75,860; Bank of Montreal, 
71 ,064; Barnes Security Services Ltd., 82,408; Baxter Corporation, 449,963; M. Bay, 161 ,171 ; 
Bayweb, 50,100; Beatrice Foods (Ontario) Ltd., 478,1 1 1 ; Beckman Instruments (Canada) Ltd., 
60,536; Becton, Dickinson Canada Inc., 198,008; Bell Canada, 4,097,078; B. Benda, 72,999; 
Giuseppa Bentivegna, 79,118; E. Berger, 84,002; BIO/CAN Scientific Inc., 66,624; Biochem 
Immunosystems Inc., 294,950; S. M. Biasing, 56,392; Blue Spruce Residence, 150,979; Board 
of Ophthalmic Dispensers, 104,257; M. N. Bojkovic, 75,507; Ann Bowlby Consulting, 58,626; 
Bristol Laboratories of Canada, 107,973; Brockville Medical Associates, 244,095; S. Brook, 
47,415; George Brown College of Applied Arts and Technology, 160,861; Browning-Ferris 
Industries Ltd, 82,293; Burgess Computer Services Inc., 134,719; Burgess Wholesale Ltd., 
97,306; V. Burstyn, 82,614; Butler Research Associates Inc., 62,000; 

The Cambridge Towel Corporation, 64,138; Canada News Wire, 72,988; Canada Post 
Corporation, 3,062,649; Canadian Corps of Commissionaires, 357,899; The Canadian Council 
on Health Facilities, 65,727; Canadian Helicopters, 9,349,920; Canadian Mental Health 
Association, 57,874; Canadian Portable Structures Ltd., 107,918; Canberra Packard Canada, 
65,666; Canebsco Subscription Services Ltd., 161,240; Cantel Inc., 124,852; Capital Beef 
Corporation, 77,773; Cardinal Couriers Ltd., 46,989; Cathrem House Limited, 44,572; 
Centennial Hospital Linen Services, 325,725; CENTRA Gas Ontario Inc., 358,976; Central 
Gas Ont., 195,043; The Centre for Independent Living in Toronto, 120,000; Charles J. Coon 
and Associates, 69,000; Chedoke McMaster Hospital, 118,056; Children's Hospital of Eastern 
Ontario, 92,562; Chiropody/Podiatry Review Committee, 151,846; J. Chmara, 88,075; CKN 
Computer Consultants, 160,129; Clarke Institute of Psychiatry, 320,662; Clearview Turkey 
Farms (Malton) Ltd., 61 ,939; D. Cochrane, 64,000; Cognos Inc., 128,450; College of Nurses of 
Ontario, 150,169; College of Physicians and Surgeons of Ontario, 1,071,999; Colour Prints 
Inc., 103,702; Department of Communications, 195,376; Comprehensive Healthcare 
Consultants Ltd., 266,796; Compugen Systems Ltd., 4,064,669; Computer Media Group, 



PUBLIC ACCOUNTS, 1992-93 147 

MINISTRY OF HEALTH — Continued 

70,654; Connaught Laboratories Ltd., 130,312; Consumers Gas System, 1,006,546; Con- 
Test, 44,919; Convex Systems Ltd., 86,389; J. P. Cooper, 56,071; Corporate Foods Ltd., 
74,608; Coulson and Associates, 65,700; CP Express and Transport, 98,061; I. Crawford, 
86,618; Crestline Coach Ltd., 2,210,202; CSL Hospital Services Ltd., 158,316; A. Csordas, 
44,594; CTG Inc., 54,183; Curry Adams and Associates Inc., 53,705; 

I. Dain, 78,571 ; Dale Intermediaries Ltd., 542,428; Data Business Forms, 2,134,582; Data General 
(Canada) Inc., 214,696; DC Computer, 86,870; Derry Foods Ltd., 58,307; Dex-Data Entry 
Experts Inc., 61,768; J. Deyell Company, 145,196; Dictaphone Canada Ltd., 121,552; Digital 
Equipment of Canada Ltd., 490,359; S. D'Ippoliti, 44,946; Diversey Wyandotte Inc., 142,890; 
E. Dixon, 57,253; D'Lux Oxygen Inc., 50,669; B. J. Dobson, 48,937; Douwe Egberts Coffee 
Systems Ltd., 124,602; Drug Trading Company Ltd., 435,265; V. Duff, 79,907; C.J. Duguid 
Flooring, 93,980; 

East York Health Unit, 53,684; Edwards-Phillips-Edwards Consultants Systems, 157,461; Eli Lilly 
and Company (Canada) Ltd., 51,280; R. V. Eliosoff, 104,042; Ellis-Teichman Communications 
Ltd., 247,068; P. Emery, 69,650; Enhance Systems Inc., 244,859; Ericsson G. E. Mobile, 
2,109,529; Ernst and Young Case Technologies Inc., 348,540; M. Esquivel, 52,458; Esri 
Canada Limited, 65,907; Esso Petroleum Canada, 1,436,645; Ethnic Ad Inc., 175,001; 
European Quality Meats and Sausages, 61,219; Excelcom-Translex, 102,343; 

J. Faletta, 57,239; Faxon/SMS Canada, 153,035; Fisher Scientific Ltd., 288,842; Fitzsimmons 
Food Service Ltd., 48,139; Flanagan Sales and Distribution Ltd., 211,018; Ford Motor 
Company of Canada, 317,263; Forma Scientific Inc., 50,719; Fort Frances Clinic, 69,069; 
Fraser and Beatty, 55,150; Freeman Rodgers Battaglia Inc., 64,829; Freeway Ford Sales Ltd., 
84,228; Fujitsu Systems Business of Canada, 136,661 ; 

LGallant, 55,524; G.B. Catering Limited, 111,743; G. Gharakhanian, 119,276; GK Chemical 
Specialities Company Ltd., 47,316; Global Upholstery Company Ltd., 53,855; Globe Graphic 
Communications Inc., 78,057; Golden Bay Sportswear Ltd., 64,557; Governing Board of 
Denture Therapists, 52,586; Grand and Toy Ltd., 336,334; GSI International Group, 54,517; 

Hamilton Computer Sales and Rentals, 1,262,181; Hamilton Hydro Electric System, 352,117; 
Regional Municipality of Hamilton, 102,059; K. J. Harrison, 47,458; Y. He, 52,489; Health Care 
Management Group, 94,000; Health Concepts Consultants, 90,449; Heritage Ford Sales Ltd., 
70,705; Hewlett-Packard (Canada) Ltd., 74,783; Hickeson-Langs Supply Company, 921,332; 
R.W. Hill, 44,123; D. Hiltz, 122,317; Hoechst-Roussel Canada Inc., 211,028; Holocene 
Management Consulting Ltd., 98,404; Honeywell Ltd., 56,409; L. Horak, 64,074; Hosie and 
Brown Auto Electric Ltd., 56,727; Hotel Dieu Hospital, 117,509; S. G. Houtman, 72,511; 
Huronia District Hospital, 313,327; W. T. Hwang, 88,203; Hydro Electric Commission, 
103,186; Hydro-Electric Power Commission of Ontario, 469,062; 

INC Computers Inc., 98,277; Infohouse Systems Inc., 141,214; Information Technology 
Management Services, 70,194; Ingram and Bell Inc., 135,326; Innova Envelope, 68,102; 
Institute of Clinical Evaluative Sciences in Ontario, 156,195; Intergrated Systems Engineering, 
51,064; Inter-City Paper Ltd., 50,142; Intersolv, 156,338; Itsolutions, 145,341; Susan Izumi 
Consulting Limited, 83,664; 

Johns Scientific, 251 ,937; Johnston Smith Fromkin McCulloch, 94,950; Johnstone and Adams 
Graphics Ltd., 340,650; C. Jones, 87,81 9; Joseph Brant Memorial Hospital, 63,356; 

Kabi Pharmacia, 82,194; L.J. Kennedy, 86,708; Kerzner Papazian MacDermid Tremayne Lloyd, 
160,498; Key-Tech Data Centres Ltd., 71,412; R. King, 69,877; Kingston General Hospital, 
442,762; Knoll North America Corp., 716,679; Kodak Canada Inc., 50,923; D. Krstich, 64,133; 
M. Kugelmass, 45,994; 



148 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF HEALTH — Continued 

Laidlaw Waste Systems Ltd., 143,284; Lancaster Business Forms Canada Ltd., 76,586; Landis 
and Gyr Powers Ltd., 120,520; Laser Eco Inc., 46,594; D.W. Latter and Associates, 81,933; 
Toni Lauriston, 75,478; N. Lee, 72,045; Lindquist Avey MacDonald Baskerville, 72,534; 
London Hospital Linen Service Inc., 496,642; London Intercommunity Health Centre, 83,126; 
E.B. Looseleaf Inc., 132,739; L. Lozamo, 83,212; 

Management Magic Ltd., 47,753; Mandel Scientific Company Ltd., 79,563; Manufacturer Finance 
Programs Ltd., 585,223; Maple Leaf Food Service, 590,792; Markay Enterprises Corp., 
69,150; R. Masi, 49,033; J. McCready, 47,354; M. McElwain, 50,529; McMaster University, 
2,227,433; MDS Laboratories, 75,852; Media Buying Services Ltd., 1,556,708; Medical Mart 
Supplies Ltd., 61 ,762; Memorex Telex Inc., 249,712; Mercanti Auto Body (Mercanti 1990) Ltd., 
60,630; G. Mersereau, 77,961; H. Merskey, 92,272; Michelin, 67,517; The Michener Institute, 
52,825; Microbix Biosystems Inc., 191,230; Milburn Interior Supplies, 232,614; Miles Canada 
Inc., 63,036; A. Miller, 85,864; Ministries: Office of the Assembly, 117,122; Attorney General, 
2,500,725; Correctional Services, 56,886; Management Board Secretariat, 16,868,951; 
Natural Resources, 236,809; Solicitor General, 953,940; Mirola Plastics Ltd., 162,641, MIS 
Consultants, 51,187; Modular Telephone Interface Ltd., 105,899; Monserco Ltd., 52,765; L. 
Monti, 68,492; Moore Business Forms and Systems Ltd., 112,229; D.R. Morand, 47,960; The 
Morgan/Scott Group, 74,509; Morrison Financial Services Ltd., 296,308; Motorola Ltd., 
608,804; L. Moy, 54,734; MSC Consulting Group, 116,367; 

National Indian Brotherhood, 48,154; National Computer Systems, 56,286; Nedco Ontario, 69,514; 
Netcorp System Consulting, 62,693; Niagara Info-Train Systems Ltd., 120,758; Nipissing Area 
Joint Hospitals Laundry Inc., 353,377; Nipissing Food Services, 47,488; Noack and Hanmer 
Ltd., 56,923; North Bay Civic Hospital, 184,083; North Bay Hydro, 143,585; Northern 
Telephone Ltd., 47,751 ; Northtown Ford Sales, 227,783; Non^/ich Packers Ltd., 89,150; 

O-Two Systems International Inc., 356,562; Oakport Developments, 48,510; Oak Tree 
Management Consultants Toronto Ltd., 99,516; Office Equipment Company of Canada Ltd., 
325,108; Olympic Foods, 93,357; Ontario Cancer Treatment and Research Foundation, 
68,839; Ontario Chrysler (1977) Ltd., 196,873; Ontario Hospital Association, 143,825; Ontario 
Hydro, 69,856; Ontario March of Dimes, 66,118; Ontario Prevention Clearing House, 46,127; 
Open Visions, 55,186; Optometry Review Committee, 70,262; Oracle Corporation of Canada, 
349,342; Orapro Consulting Inc., 119,015; Ortho Diagnostic Systems, 71,687; Regional 
Municipality of Ottawa, 223,082; University of Ottawa, 526,230; Ottawa Civic Hospital, 
101 ,635; Overland Custom Coach Inc., 62,332; Oxy-Med (Lindsay) Ltd., 96,707; 

Paragon Protection Ltd., 129,158; Parkview Emergency Services Ltd., 622,102; Paterson 
MacDougall, 150,108; L. Peltz, 56,231; Penetanguishene Water and Light, 317,987; Penta 
Corporation, 206,192; C. Pepin, 86,888; Performer Payroll Services Ltd., 64,374; Perkin-Elmer 
(Canada) Ltd., 129,796; Petro Canada Products Inc., 196,683; Pfizer Canada Inc., 53,463; PG 
Group, 49,926; Picker International Canada, 53,969; Pitney-Bowes of Canada Ltd., 146,256; 
Policorp, 63,874; Polytarp Products, 82,645; Positron Industries Inc., 55,061 ; C. Post, 44,555; 
Postage by Phone, 46,707; E. Powell, 136,184; Price Daxion, 201,466; Prime Time 
Communications, 129,784; The Printing Corporation Inc., 58,743; Prism Data Services Ltd., 
96,287; Procter and Gamble Inc., 46,736; Professional Business Systems, 115,792; Protek 
Fibrebodies Ltd., 67,430; Psychiatry On-Call Group, 241,298; Public Utilities Commissions: 
Kingston, 790,442; London, 282,984; Purolator Courier Ltd., 511,572; Pursuit Consulting 
Group Inc., 131,504; 

QSI Medical Corporation, 112,648; Quadrants Office Concepts Inc., 68,512; The Quartex 
Corporation, 343,008; Queen's University, 574,002; 

Raxco Ltd., 79,620; RBJ Health Management Associates, 147,690; Receiver General of Canada, 
70,041; Red Electronics Inc., 117,690; Reed Stenhouse Limited, 493,680; Reefer Sales and 
Services, 112,461; Reliable Data Entry Services, 268,927; Riser Dataconnect Inc., 76,203; 



PUBLIC ACCOUNTS, 1992-93 149 

MINISTRY OF HEALTH — Continued 

Rivera Hartling Systems Ltd., 378,108; Riverside Health Care Facilities Inc., 80,844; Joe Rose 
Sen/ice Ltd., 128,138; Rowland Auto Electric, 434,832; 

Sandoz Canada Inc., 176,705; Sanjay Srivastava, 52,041 ; Saskatchewan Economic Development 
Corp., 396,505; C. Savage, 74,178; Savin Canada Inc., 420,455; K. A. Scott, 200,000; Scott 
Paper Limited, 62,407; D.G. Scroggie, 53,441 ; Sealcraft Inc., 136,322; Security Card Systems, 
306,681; L Sellar, 76,282; Senior Citizens Alliance on Long Term Care, 139,050; Sentinel 
Vehicles Ltd., 2,901,565; D. A. Shapero-Propp, 44,309; S. Shaul, 59,073; R. Shaw, 47,509; 
Shell Canada Products Ltd., 275,265; H. Shuster, 51,331; Simmonds Communications Ltd., 
153,802; L. Sipos, 50,822; D. Smith, 86,618; O. Snajdr, 76,006; Joseph Sommerfreund, 
80,926; L. Soucy, 44,919; Southtown Consulting Inc., 44,225; I. Spence, 51,680; A. Spudas, 
64,540; St. Joseph's Health Centre, 236,766; St. Joseph's Hospital, 132,079; St. Vincent de 
Paul Hospital, 57,147; Starkman Surgical Supply Ltd., 77,002; Starsoft Inc., 105,476; J. 
Stastna, 66,050; Storgaard and Associates, 74,853; Strano Foods Ltd., 638,622; Summit Food 
Distributors Inc., 54,567; Sunoco Inc., 127,870; Sunspun Food Services, 88,307; Swail Group 
Inc., 129,851; Swish Maintenance Ltd., 48,526; Synerlogic Inc., 87,849; Syva Canada, 
692,726; I. Szilvassy, 51,028; 

Telecom Computer Products, 488,333; Thorn Press Ltd., 413,413; City of Thunder Bay, 158,354; 
Thunder Bay Communications, 103,877; Thunder Bay Hydro, 162,523; Time Group of 
Companies, 45,089; Time Press Litho Limited, 50,685; TLW Enterprise Inc., 70,510; Tormay 
Properties, 136,943; City of Toronto, 137,896; City of Toronto Department of Public Health, 
715,521; Toronto Health Unit, 54,000; Toronto Hospitals' Postgraduate Payroll Association, 
701,243; Toronto Hydro, 688,973; Toronto Transit Commission, 262,580; University of 
Toronto, 157,512; To The Point Offfice Consultants Inc., 116,866; Tower Ford Truck Sales 
Ltd., 291,225; Transit Windsor, 72,027; Transitional Council of the College of Dietitians of 
Ontario, 69,240; Transitional Council of College of Audiologists and Speech Language 
Pathologists of Ontario, 84,500; Transitional Council of College of Medical Laboratory 
Technologists, 75,200; Transitional Council of College of Respiratory Therapists of Ontario, 
75,200; Transitional Council of College of Occupational Therapists, 70,250; Z. S. Tretina, 
66,325; True Copy Data Systems Ltd., 297,364; 

Ungermann— Bass, 242,344; Union Gas Company of Canada Ltd., 553,277; Unipath Inc., 79,234; 
Unique Envelope Inc., 109,889; Unisys Canada Inc., 415,446; University Hospital, 336,339; 
Uptown Data Services Inc., 1 1 9,471 ; 

Val-U-Med Inc., 56,608; D.K. Vance 58,895; Vickers and Benson Advertising Ltd., 84,322; Video 
Communication Specialties, 85,527; Voyageur AinA/ays, 3,179,294; VWR Scientific, 56,181 ; 

P.J. Ward Associates Ltd., 53,078; Regional Municipality of Waterloo, 118,200; D.M. Webster, 
52,850; D.W. Weisstub, 130,861; Westburne Central Supply Limited, 59,791; University of 
Western Ontario, 3,574,453; Weston Bakeries Ltd., 74,496; Whitby Hydro Electric 
Commission, 240,224; Whitefish Bay First Nation, 44,500; D. M. Wickware, 63,564; K. W. 
Wilberforce, 58,189; G. H. Wood and Company Ltd., 49,296; Woodlyn Laboratories Ltd., 
48,603; Wood and Wood Communications, 59,625; Workman Theatre Productions, 56,200; 

Xerox of Canada Ltd., 1 ,173,324; 

Accounts under $44,000—37,097,765. 

Less: Recoveries from Other Ministries/ Agencies ($860,484): 

Beechgrove Regional Children's Centre, 82,867; Metro Toronto Forensic Services, 156,474; 
Ongwanada Hospital, 141,179; Ministry of Community and Social Services, 391,574; 
Accounts under $44,000 — 88,390. 



150 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF HEALTH — Continued 

Grants, Subsidies, etc. ($16,206,470,188): 

Clinical, Applied, Operational and Other Health Research ($15,266,876): 

Addiction Research Foundation, 3,591 ,700; Health Resources Development, 2,992,476; Heart 
and Stroke Foundation of Ontario, 150,000; Ontario Cancer Treatment and Research 
Foundation, 4,954,900; Ontario Mental Health Foundation, 3,077,800; Institute of Clinical 
Evaluative, 500,000. 

Health Resources Development Plan ($1 9,548,094): 

Canadian Co-ordinating Office for Health and Technology, 135,787; Health Resources 
Development, 16,299,055; McMaster University, 220,083; Ministry of Community and 
Social Services, 629,350; Ontario Federation of Labour, 422,300; Ontario Native 
Women's Association, 124,800; RIFSSO, 120,362; St Joseph's Hospital, 250,000; 
University of Ottawa, 120,000; University of Toronto, 180,014; Accounts under 
$109,000—1,046,343. 

Grants to Health Facilities— Capital ($191 ,504,789): 
General Hospitals ($178,41 1 ,370): 

Ajax, Ajax and Pickering, 12,132,744; Alliston, Stevenson Memorial, 201,036; Blind River, 
St. Joseph's General, 277,678; Brampton, Peel Memorial, 425,856; Brantford, 
Brantford General, 1,058,476; St. Joseph's General, 574,352; Brockville, Brockville 
General, 468,330; St. Vincent de Paul, 151,795; Burlington, Joseph Brant Memorial, 
702,393; Collingwood, Collingwood General and Marine, 341,348; Cornwall, Hotel 
Dieu Hospital, 277,305; Georgetown, Georgetown and District Memorial, 659,410; 
Grimsby, West Lincoln Memorial, 754,851; Guelph, Guelph General, 165,819; 
Hamilton, Hamilton Civic, 6,428,903; St. Joseph's, 580,377; Huntsville, Huntsville 
District Memorial, 142,152; Kincardine, Kincardine General, 205,052; Kingston, Hotel 
Dieu, 2,165,544; Kingston General, 640,486; Kirkland Lake, Kirkland and District, 
263,906; Kitchener, Kitchener Waterloo, 913,127; St. Mary's General, 326,005; 
Leamington, Leamington District Memorial, 546,389; London, St. Joseph's, 164,327; 
St. Mary's, 239,743; Victoria, 499,626; Nepean, Queensway Carleton, 599,558; 
Newmarket, York County, 305,834; Niagara Falls, Greater Niagara General, 947,832; 
Nipigon, Nipigon District Memorial, 450,646; North Bay, St. Joseph's General, 
173,255; Oakville, Oakvi lie-Trafalgar Memorial, 14,760,184; Orangeville, Dufferin 
Area, 328,796; Oshawa, Oshawa General, 3,047,471; Ottawa, Hospital Montfort, 
190,000; Ottawa Civic, 1,652,087; Ottawa General, 2,416,342; Penetanguishene, 
Penetanguishene General, 314,012; Perth, Greatwar Memorial, 6,064,533; 
Peterborough, St. Joseph's General, 554,876; Port Colborne, Port Colborne General, 
367,342; Port Perry, Community Memorial, 217,987; Red Lake, Red Lake Margaret 
Cochenour Memorial, 230,124; Renfrew, Renfrew Victoria, 775,704; Sarnia, St. 
Joseph's, 301,899; Sault Ste. Marie, Plummer Memorial Public Hospital, 310,726; 
Sault Ste. Marie General, 558,573; St. Catharines, St. Catharines General, 4,798,123; 
Stratford, Stratford General, 782,866; Sudbury, Laurentian, 7,716,482; Sudbury 
General, 586,676; Sudbury Memorial, 839,684; Thunder Bay, General Hospital of 
Port Arthur, 984,594; Hogarth Westmount, 417,701; Timmins, Timmins District 
Hospital, 332,341; Toronto, Doctors, 134,000; Etobicoke General, 152,000; Hospital 
for Sick Children, 5,238,027; Humber Memorial, 179,801; North York Branson, 
154,175; North York General, 567,992; Orthopaedic and Arthritic, 238,888; Princess 
Margaret, 46,444,300; Queensway General, 765,453; Scarborough Centenary, 
275,458; Scarborough General, 126,256; St. Michael's, 1,061,614; Sunnybrook 
Medical Centre, 2,487,268; Toronto General, 13,921,323; Toronto East General, 
575,104; Wellesley, 1,606,071; Women's College, 1,047,914; Uxbridge, Cottage 
Hospital, 145,445; Wallaceburg, Sydenham District, 524,665; Welland, Welland 
County General, 1,758,971; Whitby, Whitby General, 119,881; Wiarton, Bruce 
Peninsula Health Service, 5,805,700; Winchester, Winchester District Memorial, 
1,811,868; Windsor, Hotel Dieu, 2,789,845; Metropolitan General, 290,493; Windsor 
Western Hospital Centre Inc., 5,642,863; Woodstock, Woodstock General, 539,874; 
Accounts under $109,000—1 ,672,843. 



PUBLIC ACCOUNTS, 1992-93 151 

MINISTRY OF HEALTH — Continued 

Convalescent and Rehabilitation Hospitals ($841 ,988): 

St. Catharines, Niagara Peninsula Rehabilitation Centre, 156,657; Toronto, Riverdale, 
348,238; Accounts under $1 09,000—337,093. 

Chronic Hospitals ($901 ,987): 

Kingston, St. Mary's of the Lake, 688,048; Toronto, Runnymede, 135,632; Accounts under 
$109,000—78,307. 

Community Health Centres ($7,344,544): 

Longlac, Longlac and District, 140,000; Ottawa, Carlington Community Resource Centre, 
1,740,000; Somerset West, 860,884; Pelee Island, Township of Pelee, 163,390; 
Thunder Bay, Ogden East End, 1,099,000; Toronto, East End Health Services, 
491,068; Lawrence Heights, 250,000; Rexdale, 120,000; Stonegate, 793,997; West 
Central, 960,000; Vanier, Sandy Hill Community Health Centre 500,000; Accounts 
under $109,000—226,205. 

Colleges and Universities ($21 1 ,350): 

Queen's University, 167,000; Accounts under $109,000 — 44,350. 

Community Mental Health ($184,960): 

Moose Factory, Sagashtawao Healing Lodge, 123,788; Accounts under $109,000 — 
61,172. 

District Health Councils ($4,059,236): 

Belleville, Hastings and Prince Edward, 189,600; Brampton, Peel, 110,000;Brantford, 
Brant District, 190,000; Guelph, Wellington-Dufferin, 387,000; Keewatin, Kenora 
Rainy River, 515,000; Oakville, Halton, 175,000; Smiths Falls, Rideau Valley, 
364,450; Sudbury, Manitoulin/Sudbury, 354,700; Thunder Bay, Thunder Bay, 
286,450; Toronto, Metro Toronto, 578,956; Whitby, Durham Region, 200,000; 
Windsor, Essex, 683,080; Accounts under $109,000— 25,000. 

Less: Recoveries from Other Ministries/ Agencies ($450,646): 
Northern Development and Mines, 450,646. 

Operations of Hospitals ($7,385,371 ,542): 

Ajax, Ajax and Pickering General, 26,581,299; Alexandria, Glengarry Memorial, 5,241,223; 
Alliston, Stevenson Memorial, 8,502,815; Almonte, Almonte General, 5,455,085; Arnprior, 
Arnprior and District Memorial, 8,260,418; Atikokan, Atikokan General, 3,306,594; Barrie, 
Royal Victoria, 48,182,561; Barry's Bay, St. Francis Memorial, 4,776,710; Belleville, 
Belleville General, 53,057,507; Blind River, St. Joseph's General, 6,594,971 ; Bracebridge, 
South Muskoka Memorial, 12,912,672; Brampton, Peel Memorial, 84,802,435; Brantford, 
Brantford General, 47,080,566; St. Joseph's Hospital, 16,654,017; Brockville, Brockville 
General, 19,188,923; St. Vincent de Paul Hospital, 10,356,200; Burlington, Joseph Brant 
Memorial, 53,597,189; Cambridge, Cambridge Memorial, 43,397,957; Campbellford, 
Campbellford Memorial, 8,090,968; Carleton Place, Carleton Place and District Memorial, 
4,529,911; Chapleau, Chapleau General, 3,317,770; Chatham, Public General Hospital, 
32,217,821; St. Joseph's Hospital, 20,499,294; Chesley, Chesley and District Memorial, 
2,110,705; Clinton, Clinton Public Hospital, 5,646,833; Cobourg, Cobourg District 
General, 12,063,037; Cochrane, Lady Minto Hospital, 7,407,072; Collingwood, General 
and Marine Hospital, 13,317,061; Cornwall, Cornwall General, 21,340,223; Hotel Dieu 
Hospital, 27,330,033; Deep River, Deep River Hospital, 3,808,200; Dryden, Dryden 
District General, 8,662,617; Dunnville, Haldimand War Memorial, 7,255,145; Durham, 
Durham Memorial, 3,177,567; Elliot Lake, St. Joseph's General, 11,588,959; Englehart, 
Englehart and District, 3,323,672; Espanola, Espanola General, 5,352,555; Exeter, South 
Huron Hospital, 3,847,245; Fergus, Groves Memorial Community, 9,156,157; Fort Erie, 
Douglas Memorial, 8,395,906; Fort Frances, Riverside Health Care Facility, 15,302,530; 
Geraldton, Geraldton District, 5,708,339; Goderich, Alexandra Marine and General, 



152 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF HEALTH — Continued 

11,007,183; Grimsby, West Lincoln Memorial, 11,043,146; Guelph, Guelph General, 
29,299,457; St. Joseph's, 26,605,201 ; Hagersville, West Haldimand General, 6,898,401 ; 
Halton Hills, Georgetown and District Memorial, 11,871,933; Hamilton, Chedoke- 
McMaster Hospitals, 149,551,975; Hamilton Civic Hospital, 214,154,686; St. Joseph's 
Hospital, 141,879,753; St. Peter's Hospital, 21,884,461; Hanover, Hanover and District 
Hospital, 8,740,467; Hawkesbury, Hawkesbury and District General, 11,689,978; Hearst, 
Notre Dame Hospital, 8,420,463; Hornepayne, Hornepayne Community, 2,562,773; 
Huntsville, Huntsville District Memorial, 13,482,462; Ingersoll, Alexandra Hospital, 
8,917,661; Iroquois Falls, Anson General Hospital, 4,892,237; Kapuskasing, 
Sensenbrenner Hospital, 9,663,488; Kemptville, Kemptville District Hospital, 5,331,956; 
Kenora, Lake-of-the-Woods Hospital, 16,279,613; Kincardine, Kincardine and District 
General, 6,426,750; Kingston, Hotel DIeu Hospital, 53,133,538; Kingston General, 
112,104,000; St. Mary's-of-the-Lake, 19,380,229; Kirkland Lake, Kirkland Lake and 
District, 13,116,326; Kitchener, Freeport Hospital, 26,386,675; Kitchener-Waterloo 
Hospital, 83,157,027; St. Mary's General, 40,787,511; Leamington, Leamington District 
Memorial, 14,497,406; Lindsay, Ross Memorial, 27,298,823; Listowel, Listowel Memorial, 
7,401,549; Little Current, Manitoulin Health Centre, 8,318,931; London, Parkwood 
Hospital, 31,889,906; St. Joseph's Health Centre, 116,388,887; St. Mary's Hospital, 
11,806,299; University Hospital, 112,631,103; Victoria Hospital, 202,799,719; 
Manitouwadge, Manitouwadge General, 2,529,472; Marathon, Wilson Memorial General, 
2,797,434; Markdale, Centre Grey General, 4,322,872; Markham, Markham Stouffville 
Hospital, 41,037,527; Matheson, Bingham Memorial, 3,324,127; Mattawa, Mattawa 
General, 3,390,938; Meaford, Meaford General, 6,361,079; Midland, Huronia District 
Hospital, 14,714,544; Milton, Milton District Hospital, 12,984,871; Mississauga, Credit 
Valley Hospital, 81,276,451; Mississauga Hospital, 91,545,138; Moosonee, James Bay 
General, 6,647,762; Mount Forest, Louise Marshall Hospital, 4,469,923; Napanee, 
Lennox and Addington County General, 8,746,367; New Liskeard, Temiskaming Hospital, 
12,763,327; Newbury, Four Counties General, 5,182,759; Newcastle, Bowmanville 
Memorial Hospital, 16,348,800; Newmarket, York County, 55,103,461; Niagara Falls, 
Greater Niagara General, 41,852,942; Niagara-on-the-Lake, Niagara-on-the-Lake 
General, 3,102,800; Nipigon, Nipigon District Memorial, 3,573,868; North Bay, North Bay 
Civic Hospital, 27,496,589; North Bay and District Health Centre, 124,728; St. Joseph's 
General Hospital, 21,806,347; Oakville, Oakville-Trafalgar Memorial, 47,547,225; 
Orangeville, Dufferin Area Hospital, 13,951,507; Orillia, Orillia Soldiers' Memorial, 
33,343,899; Oshawa, Oshawa General, 100,986,946; Ottawa, Children's Hospital of 
Eastern Ontario, 60,540,236; Elisabeth Bruyere Health Centre, 20,912,579; Hopital 
Montfort, 33,373,222; Ottawa Civic, 196,168,579; Ottawa General, 113,912,335; Perley 
Hospital, 12,335,052; Queensway-Carleton Hospital, 36,999,726; Riverside Hospital, 
36,867,403; Royal Ottawa Rehabilitation Unit, 17,811,767; Salvation Army Grace 
General, 24,652,122; St. Vincent, 36,993,284; Owen Sound, Grey Bruce Regional Health 
Unit, 51,669,746; Palmerston, Palmerston General, 4,607,065; Paris, Willett Hospital, 
7,429,444; Parry Sound, Parry Sound General, 11,191,489; St. Joseph's, 4,795,994; 
Pembroke, Pembroke Civic, 12,526,562; Pembroke General, 15,807,461; 
Penetanguishene, Penetanguishene General, 8,121,315; Perth, Great War Memorial, 
8,388,443; Peterborough, Peterborough Civic, 52,065,772; St. Joseph's General, 
32,822,906; Petrolia, Charlotte Eleanor Englehart Hospital, 8,094,638; Picton, Prince 
Edward County Memorial, 7,709,916; Port Colborne, Port Colborne General, 10,482,772; 
Port Hope, Port Hope and District, 5,594,910; Red Lake, Margaret Cochenour Memorial, 
3,988,571; Renfrew, Renfrew Victoria Hospital, 10,449,605; Richmond Hill, York Central, 
44,271,151; Sarnia, Sarnia General, 38,903,618; St. Joseph's, 40,609,982; Sault Ste. 
Marie, Plummer Memorial Public, 41,175,218; Sault Ste. Marie General Hospital, 
33,838,556; Scugog, Community Memorial, 5,905,425; Seaforth, Seaforth Community, 
4,684,010; Shelburne, Shelburne District, 2,921,815; Simcoe, Norfolk General, 
20,867,989; Sioux Lookout, Sioux Lookout General, 4,731 ,572; Smiths Falls, Smiths Falls 
Community, 14,417,683; Smooth Rock Falls, Smooth Rock Falls Hospital, 3,017,172; 
Southampton, Saugeen Memorial, 4,524,640; St. Catharines, Hotel Dieu Hospital, 
42,148,293; St. Catharines General, 50,472,199; Shaver Hospital for Chest Disease, 



PUBLIC ACCOUNTS, 1992-93 153 

MINISTRY OF HEALTH — Continued 

10,566,294; St. Mary's, St. Mary's Memorial, 5,069,313; St. Thomas, St. Thomas Elgin 
General, 39,839,516; Stratford, Stratford General, 32,964,445; Strathroy, Strathroy 
Middlesex General, 13,450,650; Sturgeon Falls, West Nipissing General, 10,360,960; 
Sudbury, Laurentian Hospital, 48,794,741; Sudbury General, 47,564,207; Sudbury 
Memorial, 38,342,412; Terrace Bay, McCausland Hospital, 3,300,735; Thornhill, Vaughan 
Glen, 4,001,162; Thunder Bay, General Hospital of Port Arthur, 32,015,255; Hogarth- 
Westmount Hospital, 14,261,123; McKellar General, 48,864,205; St. Joseph's General, 
25,687,860; Tillsonburg, Tillsonburg District Memorial, 14,900,979; Timmins, Porcupine 
General, 7,417,422; St. Mary's General, 27,439,458; Timmins District, 445,844; Toronto, 
Baycrest, 34,976,473; Bloorview Children's Hospital, 10,865,256; Casey House Hospice, 
2,897,105; Central Hospital, 18,127,032; Clarke Institute of Psychiatry, 30,738,569; 
Doctor's Hospital, 37,611,367; Donwood Institute, 5,528,606; Etobicoke General, 
56,265,606; Hillcrest, 5,955,395; Hospital for Sick Children, 194,1 10,981 ; Hugh MacMillan 
Medical Centre, 14,744,943; Humber Memorial, 43,994,129; Lyndhurst, 9,305,305; Mount 
Sinai, 115,700,668; North York Branson, 54,151,505; North York General, 78,200,750; 
Northwestern General, 39,168,843; Ontario Hospital Association, 10,000,000; 
Orthopaedic and Arthritic Hospital, 16,163,426; Princess Margaret, 63,095,034; 
Providence Hospital, 22,896,617; Queen Elizabeth, 47,643,017; Queensway General, 
43,741,379; Riverdale, 44,728,778; Runnymede Chronic Care Hospital, 8,090,831; 
Salvation Army Grace, 10,680,034; Scarborough Centenary, 93,327,971; Scarborough 
General, 95,042,933; Scarborough Grace General, 49,183,912; St. Bernard's 
Convalescent, 2,284,293; St. John's, 12,417,984; St. Joseph's Health Centre, 98,515,910; 
St. Michael's Hospital, 144,344,356; Sunnybrook Medical Centre, 199,069,188; Toronto 
East General, 101,165,064; Toronto Hospital Corporation, 370,329,142; Wellesley, 
1 1 1 ,892,816; West Park Hospital, 35,978,485; Women's College, 69,151 ,834; York Finch 
General, 44,409,385; Trenton, Trenton Memorial, 17,286,282; Uxbridge, Cottage 
Hospital, 5,470,445; Walkerton, County of Bruce General, 8,414,040; Wallaceburg, 
Sydenham District, 10,006,062; Wawa, Lady Dunn General, 3,726,261; Welland, Welland 
County General, 39,090,011; Whitby, Whitby General, 12,034,238; Wiarton, Bruce 
Peninsula Health Service, 5,099,178; Winchester, Winchester District Memorial, 
11,634,593; Windsor, Hotel Dieu of St. Joseph, 56,890,886; Metropolitan General, 
48,199,650; Salvation Army Grace, 40,374,273; Western Hospital Centre (I.O.D.E. Unit), 
42,574,789; Western Hospital Centre Riverside, 10,167,900; Wingham, Wingham and 
District, 8,510,383; Woodstock, Woodstock General, 24,874,373. 

Operation of Related Facilities ($363,540,812): 

Alexandria, Glengarry Memorial Hospital, 130,829; Belleville, Belleville General Hospital, 
537,800; Brampton, Peel Memorial Hospital, 572,800; Brantford, Lansdowne Children's 
Centre, 773,026; Cambridge, Cambridge Memorial Hospital, 310,132; Chatham, Kent 
County Children's Treatment Centre, 1 ,247,964; St. Joseph's Hospital, 348,655; Cobourg, 
Sidbrook Private Hospital, 1,462,655; Cornwall, Cornwall General Hospital, 525,311; 
Guelph, Homewood Sanitarium (9020), 22,690,611; Hamilton, Chedoke-McMaster 
Hospitals, 443,778; Kingston, Institute of Psychotherapy, 686,422; Kingston General 
Hospital, 377,700; Kitchener, Kitchener-Waterloo Hospital, 302,300; Rotary Children's 
Centre, 1,934,700; Lakefield, Lakefield Private Hospital, 326,623; London, Grace Villa, 
2,523,638; Thames Valley Children's Centre, 3,562,646; Victoria Hospital, 963,000; 
Mississauga, Erinoak Children's Treatment Centre, 2,679,491; Mississauga Hospital, 
1,056,800; Moonsonee, Moose Factory General Hospital, 4,136,423; Newmarket, York 
County Hospital, 392,415; Niagara Falls, Greater Niagara General Hospital, 308,948; 
North Bay, North Bay Civic Hospital, 162,903; Oshawa, Grandview Children's Treatment 
Centre, 1,519,600; Oshawa General Hospital, 238,100; Ottawa, Canadian Red Cross 
Society, 84,164,289; Children's Hospital of Eastern Ontario, 276,356; Elisabeth Bruyere 
Health Centre, 212,360; National Defence Medical Centre, 9,072,505; Ottawa Children's 
Treatment Centre, 2,236,700; Ottawa General Hospital, 656,071; Ottawa-Carleton 
District, 288,000; Ottawa Royal (Psychiatric) Hospital, 24,838,727; The M.I.S. Group, 
312,520; Penetanguishene, Beechwood Private Hospital, 636,370; Perth, Wisemans 
Private Hospital, 1,065,911; Peterborough, Five Counties Children's Treatment Centre, 



154 PUBLIC ACCOUNTS, 1992-93 " 

MINISTRY OF HEALTH — Continued 

1 ,838,871 ; Peterborough Civic Hospital, 394,342; Richmond Hill, York Central Hospital, 
174,800; Sarnia, Sarnia and District Children's Centre, 1,562,500; Sault Ste. Marie, 
Plummer Memorial Public Hospital, 242,688; Rotary Children's Centre, 810,634; Sioux 
Lookout, Nursing Stations, 1,094,301; Sioux Lookout Federal Hospital, 3,705,001; St. 
Catharines, Niagara Peninsula Children's Centre, 1,651,506; Niagara Peninsula 
Rehabilitation, 3,783,012; Sudbury, Laurentian Hospital, 500,478; Sudbury Algoma 
Hospital, 6,682,889; Thornhill, Shouldice Hospital, 3,165,243; Thorold, Maplehurst 
Hospital, 1,151,477; Thunder Bay, Accueil Francophone De Thunder Bay, 320,141; 
George Jeffrey Children's Treatment Centre, 1,247,416; Timmins, Cochrane 
Temiskaming Association, 669,960; Toronto, Bellwood Health Services Inc., 1,431,044; 
Canadian Standards Association, 267,695; Dewson Private Hospital, 930,144; Don Mills 
Surgical Unit Limited, 1,109,506; Hospital Council for Metro Toronto, 236,508; Hospital for 
Sick Children, 1,175,268; Hugh MacMillan Medical Centre, 1,267,553; M.O.R.E., 
1,863,370; North York General Hospital, 1,062,500; Ontario Cancer Treatment and 
Research Foundation, 135,476,753; Ontario Hospital Association, 2,694,838; Runnymede 
Chronic Care Hospital, 265,287; Scarborough Centenary Hospital, 229,401 ; Scarborough 
General Hospital, 185,100; St. Joseph's Infirmary, 1,276,600; Sunnybrook Medical 
Centre, 533,884; Toronto Rehabilitation Centre, 5,589,400; University of Toronto-Eye 
Bank, 392,413; West Park Hospital, 155,000; 570081 Ontario Ltd., (Institute of Traumatic 
Restorative Surgery), 313,369; Welland, Welland County General Hospital, 373,697; 
Windsor, Children's Rehabilitation Centre of Essex, 1,002,281; Remedial Speech 
Children's Treatment Centre, 260,779; Winnipeg, Canadian Organ Replacement; 
1 1 1 ,600; Woodstock, Woodstock General Hospital, 200,947; Woodstock Private Hospital, 
693,1 1 7; Accounts under $1 09,000—1 ,472,420. 

Grants to Compensate for Municipal Taxation ($4,067,550): 

Toronto, Toronto Hospital Corp., 129,900; Accounts under $109,000—3,937,650. 

Clinical Education ($202,378,801): 

Fort Frances, Riverside Health Care, 156,890; Hamilton, Chedoke-McMaster Hospitals, 
20,726,832; Hamilton Civic, 1,406,827; McMaster University, 4,088,290; St. Joseph's 
Hospital, 1,134,947; Kenora, Lake-of-the-Woods Hospital, 198,662; Kingston, Hotel Dieu 
Hospital, 2,929,188; Kingston General Hospital, 14,437,292; Queen's University, 
1,122,103; London, St. Joseph's Health Centre, 6,559,146; University Hospital, 
6,749,382; University of Western Ontario, 1,456,240; Victoria Hospital, 12,915,400; Mount 
Brydges, Southwest Middlesex Health Centre, 581,769; Ottawa, Children's Hospital of 
Eastern Ontario, 19,223,911; Elisabeth Bruyere Health Centre, 1,055,793; Ottawa Civic 
Hospital, 2,470,532; Ottawa General Hospital, 2,135,098; Royal Ottawa Rehabilitation 
Unit, 641,502; University of Ottawa, 2,188,212; Sturgeon Falls, West Nipissing General, 
143,529; Thunder Bay, McKellar General Hospital, 286,970; Toronto, Clarke Institute of 
Psychiatry, 1,046,178; Doctors Hospital, 574,133; Hospital for Sick Children, 2,446,307; 
Mount Sinai Hospital, 2,013,204; North York Branson Hospital, 379,083; North York 
General Hospital, 932,647; Princess Margaret Hospital, 574,557; St. Michael's Hospital, 
2,650,355; Sunnybrook Medical Centre, 3,024,706; The Michener Institute, 10,808,938; 
Toronto General Hospital, 9,952,171 ;Toronto General Hospital Postgraduate Payroll, 
55,555,498; University of Toronto, 4,775,478; Wellesley Hospital, 2,052,121; Women's 
College Hospital, 1,144,537; Wingham, Wingham and District Hospital, 120,662; Accounts 
under $1 09,000— 1 ,71 9,71 1 . 

Grants to Compensate for Municipal Taxation — Psychiatric Hospitals ($263,325). 

Payments made for services and care provided by physicians and practitioners under the Health 
Insurance Plan ($5,032,772,036). 

Special Drug Program ($31 ,694,302): 

Hamilton, Chedoke-McMaster Hospitals, 375,097; St. Joseph's Hospital, 1,370,786; Kingston, 
Kingston General Hospital, 113,448; Kitchener, Kitchener-Waterloo Hospital, 680,851; 



PUBLIC ACCOUNTS, 1992-93 155 

MINISTRY OF HEALTH — Continued 

London, St. Joseph's Health Centre, 227,498; University Hospital, 2,455,161; Victoria 
Hospital, 2,204,483; Mississauga, Credit Valley Hospital, 693,303; Oshawa, Oshawa 
General Hospital, 201,078; Ottawa, Children's Hospital of Eastern Ont., 1,065,868; 
Ottawa Civic Hospital, 1,713,725; Ottawa General Hospital, 739,559; Royal Ottawa 
(Psychiatric) Hospital, 578,142; Sault Ste. Marie, Plummer Memorial Public, 156,981; St. 
Catharines, Hotel Dieu Hospital, 329,215; Sudbury, Laurentian Hospital, 376,603; 
Toronto, Hospital for Sick Children, 2,801,328; Princess Margaret Hospital, 370,272; St. 
Michael's Hospital, 1,094,375; Sunnybrook Health Science Centre,4,520,730; Toronto 
Hospital Corporation, 7,203,076; Wellesley Hospital, 1,998,350; Accounts under 
$109,000-^24,373. 

Ontario Drug Benefit Plan ($933,778,064). 

Assistive Devices ($88,836,874): 

Aerocare Home Medical Ltd., 175,912; Alpha Medical Supply and Services, 199,008; Amherst 
Homecare Limited Partnership, 321,840; ARS Vitalaire, 1,306,456; Audio Dynamic 
Hearing Aids, 121,370; Barrie Hearing Aid Centre, 133,079; Beltone Better Hearing 
Centre, 209,580; Beltone Hearing Aid Service, 163,229; Benford Medical Surgical 
Supplies Ltd., 162,795; Big V Pharmacies Co. Ltd., 224,751; Bloorview Children's 
Hospital, 244,376; Brampton Hearing Aid Services Ltd., 333,202; Brant Arts Dispensary 
Ltd., 126,187; Burrows Medical Oxygen Ltd., 923,666; B.A. Hall and Associates Ltd., 
112,318; Calmar Orthopaedics, 269,040; Canada Care Medical Inc., 745,758; Canada 
Hearing Centre Ltd., 136,663; Canadian Centre for Prosthetics Inc., 415,360; Canadian 
Diabetes Association, 1,200,000; Canadian Hearing Society, 1,316,496; Canadian Home 
Therapy Ltd., 201,832; Canadian National Institute for the Blind, 148,236; Capital Ostomy 
Corner, 200,792; Care-Plus, 982,194; Centre for Sight Enhancement,663,260; Chedoke- 
McMaster Hospital/Prosthetics and Orthotics, 1,301,073; Children's Hospital of Eastern 
Ontario, 415,732; Children's Rehabilitation Centre of Essex County, 266,581 ; City Hearing 
Aid Centre, 161,880; Clark Ostomy Supply Co., 142,182; Clinical Orthotic Consultants, 
237,307; Conval-Aid Inc., 748,366; Cowell Home Health Care and Fitness Supplies Inc., 
571 ,939; Custom Orthotics of London, 403,987; Dale's Pharmacy Ltd., 320,663; Davidson 
Hearing Aid Centre Ltd., 316,636; Dean Russell Ltd., 298,258; Dell Pharmacy, 357,395; 
Design Prosthetic Appliance Co., 147,467; Dominion Hearing Aid Clinic, 133,160; Don 
Mills Hearing Aids, 129,808; Doncaster Home Health Care Centre, 6,642,522; Doncaster 
Medical, 499,304; Durham Medical (1983) Ltd., 374,479; Ellis Hearing Aid Service, 
131,815; Erinoak Serving Young People With Physical Disabilities, 246,135; Five 
Counties Children's Centre, 187,93t; Freeport Hospital, 249,984; Frontier Computing, 
121,247; Gene Morell, 173,886; George Jeffrey Children's Treatment, 133,056; G.A. 
Ingram Company (Canada) Ltd., 800,941; Hamilton Prosthetics and Orthotics of London, 
257,198; Handicaps Mobile Supplies and Repair, 593,055; Harold K. Arnold Hearing Aids 
Ltd., 298,706; Headley Medical Supplies, 379,932; Health Care Pharmacy, 187,954; 
Healthco Medical Supplies Ltd., 111,326; Hearing Aid Dispensary of Burlington, 187,728; 
Hearing Care Centre, 148,026; Hearing Clinic, 408,348; Hearing Institute Ltd., 375,118; 
Hewitt Therapy Services Inc., 261,231; Hitchon's Hearing Centre, 141,867; Hospital for 
Sick Children, 366,715; Hotel Dieu Hospital, 195,894; House of Kraft, Orthopaedic 
Institute Ltd., 261,981; Hugh MacMillan Rehabilitation Centre, 4,070,059; Hugh Walter 
Barclay Orthotics Inc., 112,938; Hunt's Convalescent Equipment Ltd., 465,086; Imperial 
Optical Ltd., 114,961; Inter-City Medigas Inc., 415,507; Jobst Service Centre, 126,919; K 
and H Audiology Services, 140,776; Kawartha Orthopaedic Services, 343,431; Kelly's 
Drug Store, 148,579; Kingston General Hospital, 395,694; Kingston Oxygen and Medical 
Supply, 180,713; Kintech Orthopaedics Ltd., 276,641; Lakeside Homecare Services Ltd., 
411,664; Lambton Professional Home Health Care Corp., 120,623; Laurentian Hospital, 
268,405; Leamington Medical Supplies and Services, 125,452; Leckie Hearing Services, 
132,075; Lewis and Krall Pharmacy Ltd., 239,517; London Audiology Consultants, 
175,747; London Ear Clinic, 211,245; London Ostomy Centre, 416,100; London 
Prosthetics Company Ltd., 439,970; Mclntyre Hearing Aid Service, 171,593; Medical Arts 
Pharmacy Ltd., 155,794; Medical Centre Drugs, 139,029; Medical Mart Supplies Ltd., 



156 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF HEALTH — Continued 

320,882; Medichair KitchenerA/Vaterloo, 323,896; Medigas Inc., 1,022,702; Miloco, 
120,229; Mississauga Hearing Aid Centre, 222,680; Motion Specialties, 3,940,010; 
Niagara Prosthetics and Orthotics, 474,775; North Bay Audiology Clinic, 180,335; Olsen 
Hearing Aid Service, 110,588; Ontario Medical Supply, 216,259; Ontario Ostomy Supply, 
418,933; Orthopaedic Appliance Research Ltd., 193,712; Orthopaedic Services, 610,670; 
Ortho-Tec Ltd., 126,121; Ottawa Carleton Hearing Aid Dispensary, 252,415; Oxy-Med 
Ltd., 376,018; Parker Pharmacy, 210,926; Parkwood Hospital, 138,708; Pharmashield 
Dispensary Ltd., 138,833; Preston Medical Pharmacy, 169,812; Professional Hearing 
Service, 349,673; Professional Mobility and Medical Supplies, 578,612; Professional 
Respiratory Home Care Service Corporation, 389,858; Prosthetics Arts, 351,417; 
Prosthetics/Orthotics Ltd., 366,856; Protechnique Orthopaedic Appliance Laboratory, 
351,168; Regional Hearing Consultants Inc., 336,406; Rehabilitation Centre for Children 
Inc., 528,820; Reid's Respiratory Services Company Ltd., 195,806; Respircare Inc., 
964,400; Riverdale Prosthetics, 110,086; Robillard Hearing Aid Centres, 260,433; Sault 
Ste. Marie Audiology, 116,200; Shopper's Drug Mart, 1,641,705; Shopper's Home Health 
Care Centre, 688,538; Smith Prosthetic Service Ltd., 130,418; Sound Communication, 
191,444; Sound Hearing Inc., 147,169; Specialty Food Shop, 114,174; Spectrum 
Orthopaedic Services Inc., 261,638; Starkman Surgical Supply Ltd., 402,001; Stephen L. 
Grundy Company, 128,777; Sunnybrook Centre For Independent Living, 854,192; 
Thames Valley Children's Treatment Centre, 422,317; Thanberst Hearing Aid Service, 
199,651 ; Therapist's Choice Medical Supplies Inc., 893,877; Therapy Supplies and Rental 
Ltd., 2,093,117; Thomas Specialty Health Care, 153,201; Thunder Bay Orthopaedic Inc., 
354,001 ; Toronto Orthopaedic Appliance Services, 368,31 5; Truppe Health Care Products 
and Service Ltd., 378,781 ; T. Eaton Company Ltd., 505,365; Ultramatic Mobility Freedom 
II Inc., 1,347,707; Union Hearing Aid Centre Ltd., 250,768; University of Waterloo, 
1,150,000; Upper Canada Hearing and Speech Centre, 130,141; Ventor Inc., 193,671; 
Webb Ocular Prosthetics, 407,328; West Park Hospital, 268,276; West Park Prosthetic 
Manufacturing Ltd., 642,886; Wilder Medical Supply Ltd., 311,844; W. Ross MacDonald 
School, 236,154; Zenatone Corp., 179,919; Accounts under $109,000— 18,796,529. 

Canadian Diabetes Association ($1 ,21 6,800) . 

Laboratory Proficiency Testing — costs and expenses ($2,377,798): 
Ontario Medical Association, 2,377,798. 

Health Promotion Program ($10,522,501): 

Algoma Youth and Child Services, 162,800; Black Creek Focus Group, 131 ,775; Brant County 
Health Unit, 501,650; Cabbagetown Community Arts Co. Inc., 241,210; Canadian Mental 
Health Organization, 211,958; Downtown Community Organization, 205,980; East York 
Health Unit, 133,825; Conflict Mediation Services of Downsview, 148,075; First Nation 
Council, 175,000; Homewood Sanitorium of Guelph, 183,250; Human Services Planning 
Council, 425,000; Smoking and Health Action Foundation, 300,000; Laurentian University, 
267,650; North York Community Credit Union, 182,834; Ontario Association of Distress 
Centres, 141,950; Mamawesen North Shore Tribal Council, 372,069; Ontario Prevention 
Clearing House, 880,570; Ontario Public Health Association, 141,250; Parkdale 
Community Health Centre, 240,668; Regional Municipality of Ottawa-Carleton, 133,825; 
St. Joseph's Hospital, 109,440; Smoking and Health Action Foundation, 250,000; 
Regional Municipality of York, 276,650; Vanier Focus Community, 194,923; Accounts 
under $1 09,000-4,51 0,1 49. 

Extended Care Program ($539,61 1 ,523). 

Provincial Aid re: Homes for Special Care ($67,092,805). 

Home Care Assistance ($490,044,254): 

Belleville, Hastings and Prince Edward, 11,121,371; Brampton, Peel Regional, 16,361,076; 
Brantford, Brant County, 9,759,878; Brockville, Leeds, Grenville, 9,790,751; Burlington, 



PUBLIC ACCOUNTS, 1992-93 157 

MINISTRY OF HEALTH — Continued 

Halton Region, 14,669,288; Chatham, Kent-Chatham, 7,682,528; Clinton, Huron County, 
2,406,469; Cornwall, Eastern Ontario, 15,569,532; Guelph, Wellington-Dufferin, 
12,974,669; Hamilton, Hamilton-Wentworth, 26,975,715; Huntsville, Muskoka-East Parry 
Sound, 5,626,816; Kenora, Northwestern, 4,342,407; Kingston, Kingston, Frontenac, 
16,611,814; Kirkland Lake, Timiskaming, 2,420,902; Lindsay, Haliburton, Kawartha, Pine 
Ridge District, 11,215,029; London, Middlesex-London, 20,960,124; Midhurst, Simcoe 
County, 15,178,972; Newmarket, York Regional, 10,995,253; North Bay, North Bay and 
District, 7,554,498; Oshawa, Durham Region, 12,819,525; Ottawa, Ottawa-Carleton, 
48,554,761; Owen Sound, Grey-Bruce, 10,263,780; Parry Sound, Parry Sound, 
1,834,762; Pembroke, Renfrew County, 9,561,187; Peterborough, Peterborough, 
6,736,401; Sarnia, Sarnia Lambton, 6,079,909; Sault Ste. Marie, Algoma, 6,809,983; 
Simcoe, Haldimand-Norfolk, 10,319,589; St. Catharines, Niagara Region, 15,120,310; St. 
Thomas, Elgin-St. Thomas, 4,238,724; Stratford, Perth County, 3,103,307; Sudbury, 
Sudbury and District, 13,150,370; Thunder Bay, Thunder Bay, 5,837,803; Timmins, 
Porcupine, 4,668,817; Waterloo, Waterloo Regional, 13,794,079; Willowdale, Metropolitan 
Toronto, 68,718,902; Windsor, Windsor-Essex, 21,573,300; Woodstock, Oxford County, 
4,408,669; Accounts under $109,000—232,984. 

Arthritis Society— Ontario Division ($3,706,704). 

Placement Coordination Services ($5,908,931): 

Brampton, Peel Regional, 401,966; Brantford, Victorian Order of Nurses, 160,259; Brockville, 
Leeds, Lanark and Grenville, 259,235; Chatham, Victorian Order of Nurses, 164,898; 
Cornwall, Eastern Counties, 270,831; Guelph, St. Joseph's Hospital, 257,419; Hamilton, 
Victorian Order of Nurses, 402,714; Kingston, Kingston Frontenac, 184,623; Kitchener, St. 
Mary's General Hospital, 331,614; London, Victorian Order of Nurses, 527,084; 
Newmarket, York Branch Victorian Order of Nurses, 246,402; Oakville, Placement 
Coordination Service of Halton Inc., 200,407; Oshawa, Durham Region Placement 
Coordination, 202,452; Ottawa, Ottawa-Carleton Placement Coordination, 512,973; 
Peterborough, Family Counselling Service, 175,381; Sarnia, Victorian Order of Nurses, 
202,100; Sault Ste. Marie, Victorian Order of Nurses, Algoma, 180,007; Simcoe, Norfolk 
General Hospital, 131,355; Sudbury, Manitoulin Sudbury District Placement Coordination 
Service, 238,180; Thorold, Niagara Placement Coordination, 320,967; Thunder Bay, 
Thunder Bay District Placement, 199,550; Timmins, Placement Coordination Service 
Porcupine Health Unit, 1 17,757; Windsor, Victorian Order of Nurses, 220,757. 

Underserviced Area Plan ($13,751 ,932): 

Canadian National Institute for the Blind, 128,997; Geraldton District Hospital, 126,538; Lady 
Dunn General Hospital, 214,359; Nipigon District Memorial Hospital, 159,153; Northern 
Outreach Program, 789,960; Notre Dame Hospital, 119,528; Parry Sound District General 
Hospital, 275,506; J. W. Roche, 137,399; St. Mary's General Hospital, 134,658 
Sensenbrenner Hospital, 111,590; Township of Rutherford and George Island, 158,853 
J. D. Taylor, 157,424; J. E. H. Von Herbing, 159,196; The Wright Clinic, 115,918 
Accounts under $1 09,000—1 0,962,853. 

Northern Travel Program ($14,371 ,937). 

Independent Health Facilities ($6,071 ,41 0). 

Community Health Centres ($56,419,079): 

Access Alliance, 1,329,284; Almaguin Health Centre (East Parry Sound), 360,000; 
Anishnawbe Health Toronto, 1,378,928; Association of Ontario Health Centres, 207,976; 
Barrie Community Health Centre, 1 ,018,275; The Bernard Betel Centre of Creative Living, 
224,622; Black Creek Community Health Centre, 757,299; Carlington, 1,196,542; Centre 
de sante communautaire de I'Estrie, 1 ,433,291 ; Centre medico-sociale communautaire, 
1,033,382; Centretown Community Health Centre, 2,817,555; Davenport Perth 
Neighbourhood Centre, 1,337,250; East End Health Services, 1,329,000; Flemington, 



158 PUBLIC ACCOUNTS, 1992-93 ^___ 

MINISTRY OF HEALTH — Continued 

2,044,234; Four Villages (Frank O'Leary), 1,112,755; Guelph Community Health Centre, 
984,038; Lakeshore Area Multi-Service Project (LAMP), 1,826,113; Lawrence Heights, 
1,669,390; London Intercommunity Health Centre, 1,058,289; Longlac, 128,358; Mary 
Berglund, 830,398; Merrickville District Community Health and Service Centre, 568,793; 
Ministry of Community and Social Services, 775,553; North Hamilton, 2,013,191; North 
Kingston, 1,216,089; Ogden-East End, 694,467; Parkdale, 1,495,135; Pinecrest- 
Queensway Community Service Centre, 905,127; Planned Parenthood of Toronto, 
441,744; Portland District, 489,766; Regent Park, 1,794,637; Sandy Hill, 3,760,901; 
Sandwich Health Centre, 1,239,042; Somerset West (Dalhousie), 2,651,876; South-East 
Ottawa Resources Centre, 1,446,759; South Oshawa, 729,830; South Riverdale 
2,107,452; Stonegate, 1,119,835; Teen Health Centre, 1,108,331; Tweed and Area, 
922,230; West Central, 2,712,304; West Hill, 610,541; Woolwich, 641,848; York 
Community Services, 1,357,720; Yonge-Eglington Health Centre The Health Station, 
660,119; Women's Health in Women's Hands, 463,868; Account under $109,000— 
414,942. 

Community Mental Health Facilities ($139,643,654): 

Alliston, Stevenson Memorial Hospital, 333,673; Atikokan, Atikokan General Hospital, 
182,891; 

Barrie, Community Awareness Program, 490,321; Non-Crisis Counselling Program, 118,700; 
Royal Victoria Hospital, 829,828; Belleville, Belleville General Hospital, 840,609; 
Community Mental Health Program Hastings, 522,092; Quinte and Region Community, 
188,441; Youth Habilitation (Quinte), 230,527; Bracebridge, Community Mental Health 
Services, 1,150,574; Brampton, Friends and Advocates- Peel, 211,006; Peel Activities 
Rehabilitation, 758,342; Peel Memorial Hospital, 729,572; Brantford, Alternatives Activity 
Centre, 390,892; Brantford General Hospital, 184,669; Brantford Psychiatric Day Therapy, 
448,168; Ethnic Counselling Network, 181,317; Brockville, Brockville Friendship Centre, 
470,163; Leeds and Grenville Community Mental Health, 448,845; Leeds Grenville 
Phased Housing, 593,400; Burlington, Joseph Brant Memorial Hospital, 766,821; Summit 
Halfway House Inc., 481 ,212; 

Cambridge, Cambridge Active Self Help, 119,733; Cambridge Memorial Hospital, 565,596; 
Campbellford, Campbellford Memorial Hospital, 243,289; Chatham, Post Hospital 
Assertive Community Program, 188,745; Public General Hospital, 898,431; Rebuilding 
Your Self Esteem, 128,922; Rehabilitation Action Program, 134,982; Residential Services, 
561,707; William House, 373,836; Cobourg, Cobourg District General Hospital, 501,540; 
Cochrane, Minto Counselling Centre, 615,625; Collingwood, General and Marine Hospital, 
506,267; Cornwall General Hospital, 1 ,163,551 ; 

Downsview, Community Occupational Therapy Association, 2,806,171 ; Youth Clinical Service, 
472,238; Dryden, Dryden District General Hospital, 378,223; Dunnville, True Experience 
Housing, 122,952; True Experience Work Program, 124,366; 

Etobicoke, Mental Health Centre, 472,001 ; Friends and Advocates Centre, 362,297; 

Fonthill, Niagara Clubhouse, 204,526; Niagara Housing Program, 474,234; Fort Frances, 
Anishinabeg Community Counselling, 184,460; Canadian Mental Health Association 
Clubhouse, 233,585; Opsa Sunset, 126,71 1 ; Riverside Health Care Facility, 652,620; 

Geraldton, North of Superior Community Mental Health, 520,447; Goderich, Alexandra Marine 
and General, 838,816; Guelph, Community Links Program, 188,026; Community Mental 
Health Clinic, 392,256; Community Mental Health Council, 2,392,079; Guelph Housing 
Registry, 244,579; Homes for Psychiatric Rehabilitation, 284,909; 

Haliburton, Haliburton County Counselling, 128,633; Hamilton, Canadian Mental Health 
Assoc, 750,731; Community Social Vocational Rehabilitation Schizophrenia Inc., 



PUBLIC ACCOUNTS, 1992-93 159 

MINISTRY OF HEALTH — Continued 

1,329,251; Mental Health Promotion, 249,980; St. Joseph's Hospital, 1,234,762; 
Supportive Housing Program, 214,757; Wellington Psychiatric Outreach, 406,604; 
Hawkesbury, Hawkesbury and District General, 827,007; 

Inglewood, Peace Ranch, 335,01 1 ; 

Kapuskasing, Hearst/Kapuskasing/Smooth Rock Counselling Service, 689,570; Supportive 
Independent Living, 357,717; Kenora, Kenora Community Residential Resources, 
714,676; Lake-of-the-Woods Hospital, 902,060; Northland Outreach Program, 223,675; 
Kingston, Community Activity Centre, 223,618; Community Crisis Service, 399,560; 
Crescent Group Home, 476,601; Kingston Friendship Homes, 820,611; Psychiatric 
Survivors of Kingston, 112,467; Kirkland Lake, Community Contact/Community Mental 
Health Association, 164,013; Timiskaming Mental Health Program, 665,350; Kitchener, 
Achievement in Motion, 111,054; Kitchener-Waterloo Hospital, 997,980; Waterloo 
Regional Homes, 860,488; 

Leamington, Leamington District Memorial, 220,544; Lindsay, Canadian Mental Health Assoc, 
314,858; Ross Memorial Hospital, 837,858; Survivors Psychiatric Advocates, 126,951; 
London, Extended Campus Programs University of Western Ontario, 161,923; Men's 
Mission and Rehabilitation, 149,168; University Hospital, 775,383; Victoria Hospital, 
609,082; Western Ontario Therapeutic, 1 ,341 ,615; Wotch-Exeter Centre, 287,308; Wotch 
Housing Program, 591 ,524; Lucan, Crest Centre, 741 ,854; 

Midland, Wendat Community Support Program, 259,974; Mississauga, Credit Valley Hospital, 
363,300; Mississauga Hospital, 1,285,420; Moosonee, James Bay General Hospital, 
408,119; 

Napanee, Lennox and Addington County, 347,832; Newmarket, Co-ordinating Advisory 
Committee, 235,555; New Directions Self Help, 347,686; York County Hospital, 253,947; 
York Regional Mental Health, 251,892; York Support Services, 1,132,200; Niagara Falls, 
Greater Niagara General, 333,337; North Bay, Canadian Mental Health Assoc./Nipissing, 
519,019; North Bay Housing Program, 326,417; North Bay Drop-In Centre, 194,465; North 
Bay Case Management Program, 289,687; North Bay Community Housing, 240,268; 
North York, Friends and Advocates Centre of North York, 295,487; Seneca College of 
Applied Arts and Technology, 193,578; 

Oakville, Halton Work Programme, 582,374; North Halton Mental Health, 506,285; Oakville 
Re-entry Homes, 236,133; Oakville-Trafalgar Memorial, 525,249; Oasis, 326,506; Orillia, 
Orillia Soldiers' Memorial, 544,223; Oshawa, COPE Mental Health Program, 298,766; 
Housing Program Co-operative Residence, 1,602,423; Oshawa General Hospital, 
1,201,420; Ottawa, Causeway Work Centre II, 402,877; Children's Hospital of Eastern 
Ontario, 176,025; Community Progress, 332,517; Family Service Centre Social, 255,451; 
Hopital Montfort, 636,673; Northern Ontario Francophone, 677,820; Ottawa Civic 
Hospital, 159,055; Ottawa General Hospital, 1,403,854; Ottawa Salus Corporation, 
1,107,659; Queensway-Carleton Hospital, 176,025; Regional Case Management Program 
for Ottawa, 346,660; Royal Ottawa (Psychiatric) Hospital, 158,814; Owen Sound, Bruce 
Primary Counselling, 1 ,130,265; Union Place, 384,865; 

Pembroke, Pembroke General Hospital, 471,701; Renfrew County and District Health, 
168,000; South Renfrew Mental Health, 210,901; Peterborough, Peterborough - Group H, 
387,802; Peterborough Civic Hospital, 873,867; 

Red Lake, Margaret Cochenour Memorial, 236,056; Renfrew, Renfrew Victoria Hospital, 
21 1 ,970; Richmond Hill, York Central Hospital, 636,949; 

Sarnia, Supportive Housing Options, 116,807; Community Integration Program, 413,424; 
Lambton Health Unit Community Mental Health, 138,916; Mental Health Sarnia Lambton, 



160 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF HEALTH — Continued 

198,833; Sarnia General Hospital, 240,211; Sault Ste. Marie, Algoma Community 
Psychiatric Case Management, 252,177; Canadian Mental Health (Sault Ste. Marie), 
158,558; Canadian Mental Health Association, 264,936; Plummer Memorial Public, 
1,233,901; Scarborough, Mobile Crisis Program Scarborough, 338,193; Mental Health 
Co-ordinating Group, 209,371; Simcoe, Abel Enterprises, 212,728; Adult Mental Services 
Haldimand, 735,848; Sioux Lookout, Sioux Lookout General Hospital, 220,387; Smiths 
Falls, Community Mental Health Service, 615,496; Southampton, Bruce Shoreline Family, 
354,772; St. Catharines, Niagara Community Mental Health, 377,873; St. Catharines 
General Hospital, 373,732; St. Thomas, Elgin Community Mental Health, 224,293; Mental 
Health Elgin Co-operative, 316,635; Stratford, Perth County Branch Housing, 457,610; 
Stratford General Hospital, 419,012; Strathroy, S.E.A.R.C.H. Community Services, 
223,723; Sturgeon Falls, West Nipissing General Hospital, 254,244; Sudbury, Canadian 
Mental Health Association Housing, 153,302; Canadian Mental Health Association, 
268,672; Sudbury Algoma Hospital, 1 ,586,382; Sudbury General Hospital, 1 ,662,994; 

Thornhill, The Chaitikvan Foundation, 31 1 ,729; Thunder Bay, Alpha Court Non-Profit Housing 
Corporation, 554,984; Lakehead Psychiatric-New Directions, 440,620; Dilico Ojibway 
Child and Family, 139,178; McKellar General Hospital, 329,523; Opsa Thunder Bay 
Chapter, 127,913; Rehabilitation Action Program, 119,472; Wequedong Lodge Group 
Home, 140,549; Timmins, Housing Program, 432,871; Intrepid Place Program, 273,126 
St. Mary's General Hospital, 448,528; Toronto, A-Way Courier Express, 160,233 
Adjustment Into Society Inc., 261,309; Adult Mental Health Co-ordination, 497,984 
Among Friends Centre, 151,843; Anglican House Transitional Ml 2, 279,430; Anglican 
Houses-Whitby, 285,440; Anglican Houses-Wilkinson, 377,854; Applause Community 
Development Corp., 321,405; Baycrest Hospital, 888,870; Bayview Community Services, 
403,598; Boundless Adventures Inc., 265,938; Clarke Institute of Psychiatry, 215,584; 
Community Housing Alternatives, 551,307; Community Resources Consultants, 
1,947,149; Community Housing Support Services, 350,621; Connect Housing Services, 
342,383; Depressive and Manic Depressive, 181,915; East York Mental Health Co- 
ordinating Group, 205,546; East York Mental Health Counselling, 372,637; Eden 
Community House, 394,687; Etobicoke General Hospital, 496,785; Evac, Toronto, 
270,895; Fresh Start, 146,042; George Brown College for Youth, 216,355; George Brown 
College Rehabilitation, 279,225; Gerstein Centre, 1,812,814; Getting In Touch, 148,057; 
Homeward Mental Health Project, 279,015; Hong Fook Mental Health Service, 568,785; 
Hospital for Sick Children, 1,129,021; Houselink Community Homes Inc., 1,341,566; 
Humber Memorial Hospital, 778,402; Incest Survivor Group, 205,334; Madison Avenue 
Residence, 1,089,361; Margaret Frazer House, 474,355; Mental Health Co-ordinating, 
115,044; Mental Health Program Place, 1,083,652; Mental Health Ontario Community 
Development, 1,794,270; Mississauga Supportive Housing, 810,466; Mount Sinai 
Hospital, 196,003; New Dimensions in Community, 466,497; New Outlook-Central 
Toronto, 533,192; North York Branson Hospital, 156,919; North York General Hospital, 
602,943; Northwestern General Hospital, 520,122; On Our Own, 157,214; Ontario 
Psychiatric Survivors, 118,456; Ontario Association of Distress Centre, 216,229; Ontario 
Friends of Schizophrenia, 193,956; Opportunity for Advancement, 145,800; Parkdale 
Activity and Recreation, 688,657; Progress Place Club House, 1,612,785; Regeneration 
House, 705,145; Rehabilitation Action Program, 346,838; Salvation Army Day Care, 
456,741; Salvation Army Transition Employment Program, 170,213; Scarborough 
Centenary Hospital, 668,171; Scarborough General Hospital, 705,807; Scarborough 
Grace General Hospital, 340,020; Sistering, 590,606; St. Christopher House, 253,395; St. 
Joseph's Health Centre, 565,028; St. Jude Homes for the Homeless, 143,232; Street 
Haven Joubert House, 195,843; Street Health, 267,966; Sunnybrook Health Science 
Centre, 450,172; Supportive Housing Coalition, 262,483; Toronto-Sound Times, 191,403; 
Toronto East General Hospital, 1,656,590; Toronto Hospital Corporation, 1,424,636; 
Trinity Square Cafe, 288,376; West Humber Homes, 511,228; West Park Hospital, 
244,894; Women's College Hospital, 960,719; Womens Counselling Referral, 323,857; 
Woodgreen Community Centre, 125,850; York Finch General Hospital, 151,069; 416 
Drop-In Centre, 319,078; 



PUBLIC ACCOUNTS, 1992-93 161 

MINISTRY OF HEALTH — Continued 

Vanier, Hebergement Renaissance Inc., 305,981 ; 

Wallaceburg, Sydenham District Hospital, 156,703; Waterloo, Aftercare Sen/ice Co-ordination, 
963,733; Welland, Gateway Residence of Niagara, 232,448; Welland County General 
Hospital, 339,844; Weston, Etobicoke Mental Health, 375,838; Whitby, Colborne 
Residential Service, 1,099,576; Wiarton, Bruce Peninsula Co-operative Residence, 
317,697; Windsor, Canadian Mental Health Co-operation, 659,421; Community 
Affirmative Management Program, 1 ,251 ,957; The Hospice of Windsor, 1 12,948; Western 
(I.O.D.E. Unit), 857,691; Windsor Y.M.-Y.W.C.A., 347,250; Woodstock, Woodstock 
General Hospital, 125,253; Accounts under $109,000—6,701 ,086. 

Ontario Mental Health Foundation ($447,200). 

Alcohol and Drug Dependency ($65,173,993): 

Aurora, Addiction Services for York, 518,690; Barrie, Royal Victoria Hospital, 734,352; Simcoe 
Outreach Services, 524,336; Belleville, Addictions Training Assessment, 250,744; Blind 
River, Anishnable Naadmaagi, 322,251; Bracebridge, Addiction Outreach for Muskoka, 
348,482; Brampton, Assessment Referral Case Management, 352,455; Peel Memorial 
Hospital, 1,156,347; Brantford, Addiction Assessment Service, 374,538; Brant Alcove 
Rehabilitation, 192,830; Brockville, Brockville General Hospital, 196,332; Burlington, 
Halton Alcohol and Drug Addiction, 567,643; Carlton Place, Carleton Place Alwood 
Recreation, 513,492; Chatham, Kent City Alcohol Day Care, 418,797; Clinton, Huron 
Addiction Assessment, 214,481; Cornwall, Cornwall General Hospital, 569,906; Eastern 
Ontario Addictions, 270,901; Downsview, Youth Clinical Services, 131,265; Elliot Lake, 
Addiction Counselling, Family, 229,288; St. Joseph's General Hospital, 1,162,229; Fort 
Frances, Riverside Health Care Facility, 122,645; Geraldton, North of Superior 
Assessment, 237,455; Guelph, Community Alcohol and Drug Services, 1,094,483; 
Stonehenge Therapeutic, 606,827; Hamilton, Assessment and Referral Centre, 460,871 ; 
Alternatives for Youth, 315,571; Hamilton Civic Hospital, 627,526; Hamilton Detox Drop- 
In, 169,576; St. Joseph's Hospital, 528,929; Hearst, La Maison Renaissance Inc., 
498,427; Kapuskasing, North Cochrane Addiction Service, 535,766; Kenora, Lake-of-the- 
Woods Hospital, 1,339,269; Sacred Circle-People Spirit, 307,504; Sacred Circle- Youth 
Addiction, 192,614; Kingston, Alcohol Referral Centre, 354,121; Hotel Dieu Hospital 
682,329; Options for Change, 214,521; Kirkland Lake, Harmony House Inc., 366,874 
TImiskaming Alcohol Assessment, 148,421; Kitchener, Alcontrol Homes, 373,005 
Kitchener-Waterloo Hospital, 619,570; St. Mary's General Hospital, 317,771; London 
Drug and Alcohol Registry of Treatment, 414,943; St. Joseph's Health Centre, 604,803 
Thames Valley Addiction Assessent, 323,050; Milton, Hope Place for Women, 617,339 
Muskrat Dam, Reverend Tommy Beardy Memorial, 327,240; Napanee, Lennox and 
Addington Addiction County, 253,375; North Bay, Nipissing Detox Centre, 517,348 
Nipissing District Drug Alcohol, 304,709; St. Joseph's Centre Alcohol, 1,532,931 
Opasatika, Maison Arc-en-ciel, 444,041; Oshawa, Oshawa General Hospital, 643,299 
Ottawa, Addiction Assessment South of Ottawa, 471 ,562; Amethyst Womens Addictions 
485,047; Centretown Community Health, 313,661; Elisabeth Bruyere Health Centre 
842,384; Rideauwood Institute, 725,680; Royal Ottawa Psychiatric Hospital, 785,380 
Youth Drug and Alcohol Treatment, 145,611; Owen Sound, Alcohol Assessment and 
Referral, 574,810; Grey Bruce Regional Health, 1,056,791; Pembroke, Alcohol and Drug 
Assessment, 222,600; Peterborough, Fourcast Incorporated Substance Abuse, 374,801 ; 
Port Colborne, Port Colborne General Hospital, 857,043; Renfrew, Pathways Alcohol and 
Drug Counselling Services, 222,104; Sarnia, Sarnia General, 419,955; Sault Ste. Marie, 
Alcohol Substance Abuse Rehabilitation, 257,503; Plummer Memorial Public Hospital, 
860,836; Algoma Health Unit Assessment, 235,918; Alternatives for Youth, 259,232; 
Simcoe, Addiction Assessment, 434,200; Norfolk General Hospital, 665,094; Sioux 
Lookout, Sioux Lookout General, 292,636; Smiths Falls, Tri-County Addictions, 277,422; 
Smooth Rock Falls, Smooth Rock Falls, 652,444; St. Catharines, Alcohol and Drug 
Treatment Centre, 344,175; Hotel Dieu Hospital, 1,191,898; Niagara Alcohol and Drug 
Assessment, 458,141 ; Stratford, Perth Addiction Centre Inc., 337,803; Sudbury, Northern 



162 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF HEALTH — Continued 

Residential Treatment, 473,417; Robins Hill Aftercare Service, 155,097; Sudbury Algoma 
Hospital, 1,948,691; Salvation Army Addiction, 262,540; Thamesville, Westover 
Treatment Centre, 1,064,137; Thunder Bay, St. Joseph's General Hospital, 2,435,629; 
Thunder Bay Alcohol Assessment and Referral Follow-Up, 241,544; Weendahmagen 
Alcohol/Drug Abuse, 352,399; Timmins, Jubilee Centre, 492,332; South Cochrane 
Addiction Service, 322,518; Toronto, Addiction Research Foundation, 631,261; 
Community Addictions Outreach Program, 524,956; Community Old Persons Alcohol, 
226,540; Doctors Hospital, 795,008; Donwood Institute, 822,908; Humber Memorial 
Hospital, 477,902; Jean Tweed Treatment Centre, 1,156,586; Renascent Fellowship, 
2,158,043; St. Vincent de Paul Ozanam, 145,930; St. Joseph's Health Centre, 665,768; 
St. Michael's Hospital, 607,271 ; Streethaven-Addictions Case, 1 12,362; The Corner Drop 
In, 127,653; Toronto East General, 931,130; Toronto Hospital Corporation, 770,858; 
Y.M.C.A. of Metro Toronto Youth, 732,689; 416 Addiction Case Management, 162,182; 
Vanier, Maison Fraternite, 967,784; Welland, Homes for Reflection, 360,455; 
Williamstown, Mount Carmel House Treatment Centre, 437,369; Windsor, Brentwood 
Recovery Home, 859,266; Western Hospital Centre, 1,040,782; Woodbridge, The 
Vittanova Foundation, 136,450; Woodstock, Maplewood Counselling, 192,899; Accounts 
under $109,000-^,470,394. 

Addiction Research Foundation ($37,347,490). 

Official Local Health Agencies — Operating Grants under the Public Health Act {$^ 85, 998, 856): 
Belleville, Hastings and Prince Edward Counties Health Unit, 3,312,144; Bracebridge 
Muskoka-Parry Sound Health Unit, 2,500,216; Brampton, Peel Regional Health Unit 
10,758,405; Brantford, Brant County District Health Unit, 2,923,184; Brockville, Leeds 
Grenville and Lanark District Health Unit, 3,51 1 ,761 ; Chatham, Kent-Chatham Health Unit 
2,138,745; Clinton, Huron County Health Unit, 1,465,826; Cobourg, Haliburton, Kawartha 
Pine Ridge Health Unit, 3,913,898; Cornwall, Eastern Ontario Health Unit, 3,744,848 
Etobicoke, City of Etobicoke Health Unit, 3,247,146; Fergus, Wellington-Dufferin-Guelph 
Health Unit, 3,009,518; Hamilton, Hamilton-Wentworth Health Unit, 10,429,293; Kenora 
Northwestern Health Unit, 3,153,287; Kingston, Kingston, Frontenac, Lennox Health Unit 
4,066,600; Kirkland Lake, Timiskaming Health Unit, 1,581,718; Kitchener, Waterloo 
Regional Health Unit, 6,410,853; London, Middlesex-London Health Unit, 7,554,980 
Midhurst, Simcoe County Health Unit, 6,408,073; Newmarket, York Regional Health Unit 
6,977,079; North Bay, North Bay and District Health Unit, 2,655,369; Oakville, Halton 
Regional Health Unit, 4,981,507; Oshawa, Durham Regional Health Unit, 5,130,503 
Ottawa, Ottawa-Carleton Regional Health Unit, 12,683,824; Owen Sound, Bruce-Grey 
Owen Sound Health Unit, 2,794,120; Pembroke, Renfrew County Health Unit, 2,897,849 
Peterborough, Peterborough County Health Unit, 2,167,487; Sarnia, Lambton Health Unit 
2,327,986; Sault Ste. Marie, Algoma Health Unit, 2,884,423; Scarborough, City of 
Scarborough Health Unit, 4,785,180; Simcoe, Haldimand-Norfolk Health Unit, 2,266,375 
St. Thomas, Elgin-St. Thomas Health Unit, 2,219,258; St. Catharines, Niagara Region 
Health Unit, 5,983,067; Stratford, Perth District Health Unit, 1,582,500; Sudbury, Sudbury 
and District Health Unit, 5,083,004; Thunder Bay, Thunder Bay District Health Unit, 
3,288,248; Timmins, Porcupine Health Unit, 3,347,009; Toronto, Borough of East York 
Health Unit, 2,224,330; City of York Heaith Dept., 1,709,265; Toronto City Health Dept.. 
13,835,633; Willowdale, North York Health Dept., 6,891,870; Windsor, Metro Windsor- 
Essex Health Unit, 5,288,698; Woodstock, Oxford County Health Unit, 1 .863,777. 

Family Planning ($17,589,047): 

Belleville, Hastings and Prince Edward Counties Health Unit, 468,192; Bracebridge, Muskoka- 
Parry Sound Health Unit, 225,464; Brampton, Peel Regional Health Unit, 1,114,647; 
Brantford, Brant County District Health Unit, 358,316; Brockville, Leeds, Grenville and 
Lanark District Health Unit, 352,535; Chatham, Kent-Chatham Health Unit, 203,157; 
Cobourg, Haliburton, Kawartha, Pine Ridge Health Unit, 284,250; Cornwall, Eastern 
Ontario Health Unit, 320,234; Etobicoke, City of Etobicoke Health Unit, 354,217; Fergus, 
Wellington-Dufferin-Guelph Health Unit, 433,581 ; Hamilton, Hamilton-Wentworth Health 



PUBLIC ACCOUNTS, 1992-93 163 

MINISTRY OF HEALTH — Continued 

Unit, 673,168; Kenora, Northwestern Health Unit, 291,322; Kingston, Kingston, Frontenac 
and Lennox Health Unit, 309,328; Kirkland Lake, Timiskaming Health Unit, 144,009; 
Kitchener, Waterloo Regional Health Unit, 444,715; London, Middlesex-London Health 
Unit, 535,608; Midhurst, Simcoe County Health Unit, 525,675; Newmarket, York Regional 
Health Unit, 445,115; North Bay, North Bay and District Health Unit, 282,048; Oakville, 
Halton Regional Health Unit, 325,592; Oshawa, Durham Regional Health Unit, 444,968; 
Ottawa, Ottawa-Carleton Regional Health Unit, 687,958; Owen Sound, Bruce-Grey Owen 
Sound Health Unit, 212,728; Pembroke, Renfrew County Health Unit, 137,132; 
Peterborough, Peterborough County Health Unit, 233,853; Sarnia, Lambton Health Unit, 
290,684; Sault Ste. Marie, Algoma Health Unit, 277,380; Scarborough, City of 
Scarborough Health Unit, 594,544; Simcoe, Haldimand-Norfolk Health Unit, 242,427; St. 
Thomas, Elgin-St. Thomas Health Unit, 142,061 ; St. Catharines, Niagara Regional Health 
Unit, 638,329; Stratford, Perth District Health Unit, 149,785; Sudbury, Sudbury and District 
Health Unit, 421,608; Thunder Bay, Thunder Bay District Health Unit, 424,266; Timmins, 
Porcupine Health Unit, 294,506; Toronto, Borough of East York Health Unit, 433,601 ; City 
of York Health Dept., 321,534; Toronto City Health Dept., 2,192,627; Willowdale, North 
York Health Dept., 660,734; Windsor, Metro Windsor-Essex Health Unit, 470,841; 
Woodstock, Oxford County Health Unit, 145,693; Accounts under $109,000—80,615. 

Speech and Audiology Programs ($3,625,147): 

Bracebridge, Muskoka Spa, 229,902; Kenora, Northwestern Spa, 306,092; Kingston, Kingston 
Frontenac Lennox and Addington, 197,173; Kirkland Lake, Timiskaming Spa, 168,419; 
North York, The Aphasia Centre, 423,359; Sault Ste. Marie, Algoma Spa, 161,404; 
Stouffeville, York-Durham Aphasia Centre, 139,571; Thunder Bay, Thunder Bay District 
Health, 301 ,530; Timmins, Porcupine Spa, 241 ,630; Toronto, Canadian Hearing Society, 
631 ,886; Speech Foundation of Ontario, 558,177; Accounts under $109,000—266,004. 

Outbreaks of Diseases — costs and expenses ($27,215,888): 

Government Pharmacy Account, 24,039,951; National Food Distribution Centre for the 
Treatment of Hereditary Metabolic Diseases Inc., 483,137; Accounts under $109,000 — 
2,692,800. 

AIDS Prevention and Control ($14,867,318): 

Belleville, Hastings and Prince Edward, 158,983; Brampton, Peel Regional Health Unit, 
533,823; Brantford, Brant County District Health Unit, 117,168; Brockville, Leeds, 
Grenville and Lanark District Health Unit, 129,953; Chatham, Kent-Chatham Health Unit, 
152,924; Etobicoke, City of Etobicoke Health Unit, 215,585; Guelph, AIDS Committee of 
Guelph, 161,300; Hagersville, Chiefs of Ontario, 305,450; Hamilton, Hamilton AIDS 
Network, 317,827; Hamilton-Wentworth Health Unit, 309,083; Kingston, Kingston AIDS 
Project, 155,953; Kingston Frontenac Lennox and Addington, 229,415; Kitchener, 
Kitchener AIDS Committee Cambridge, 171 ,931 ; Waterloo Regional Health Unit, 499,742; 
London, AIDS Committee of London, 400,008; Middlesex-London Health Unit, 319,718; 
Midhurst, Simcoe County Health Unit, 267,555; Newmarket, York Region Health Unit, 
273,296; North Bay, AIDS Committee of North Bay, 120,498; North Bay and District 
Health Unit, 193,202; Oakville, Halton Region Health Unit, 152,179; Oshawa, Durham 
Regional Health Unit, 183,298; Ottawa, AIDS Committee of Ottawa, 396,439; Ottawa- 
Carleton Regional Health Unit, 506,500; Owen Sound, Bruce-Grey-Owen Sound Health 
Unit, 140,468; Peterborough, Peterborough AIDS Resource, 175,077; Scarborough, City 
of Scarborough Health Unit, 150,479; Simcoe, Haldimand-Norfolk Health Unit, 116,785; 
St. Catharines, AIDS Committee of Niagara, 166,779; Niagara Regional Health Unit, 
394,080; Sudbury, AIDS Committee of Sudbury, 291 ,482; Sudbury and District Health 
Unit, 270,641 ; Thunder Bay, AIDS Committee of Thunder Bay, 289,063; Thunder Bay 
District Health Unit, 144,724; Toronto, Addiction Research Foundation, 153,481; AIDS 
Committee of Toronto, 415,064; Black Coalition of AIDS Prevention, 180,428; Hemophilia 
Ontario, 256,255; Toronto City Health Department, 920,157; Toronto People with AIDS 
Foundation, 327,876; Willowdale, North York Health Unit, 419,558; Windsor, AIDS 



164 PUBLIC ACCOUNTS, 1 992-93 

MINISTRY OF HEALTH — Continued 

Committee of Windsor, 270,987; Metro Windsor-Essex Health Unit, 266,922; Accounts 
under $109,000—3,245,182. 

Tuberculosis Prevention — costs and expenses ($1 ,373,514): 

Government Pharmacy Account, 1 ,016,961 ; Accounts under $109,000—356,553. 

Venereal Disease Control ($697,418): 

City of Toronto, 240,000; Accounts under $1 09,000-^57,41 8. 

Association of Local Official Health Agencies ($227,304). 

Ontario Council on Community Health Accreditation ($44,606): 
Accounts under $109,000—44,606. 

Ontario Public Health Association ($53,000). 

Miscellaneous Grants ($9,000). 

Payments to Ambulance Service Local Government ($39,983,503): 

Longlac, Longlac Volunteer Ambulance, 119,730; Minden, Haliburton County Ambulance, 
937,049; Nakina, Nakina Volunteer Ambulance, 109,680; Noelville, Noelvllle Ambulance 
Service, 237,751; Sioux Narrows, Township of Sioux Narrows, 145,493; South River, 
South River Ambulance, 253,674; Temegami, Temegami Ambulance Service, 307,907; 
Timmins, City of Timmins, 182,951; Tobermory, St. Edmunds Volunteer Ambulance, 
134,700; Toronto, Municipality of Metro Toronto Ambulance, 36,737,981 ; Wasaga Beach, 
Town of Wasaga Beach, 543,611; White River, White River Ambulance, 178,484; 
Accounts under $109,000— 94,492. 

Payments for Ambulance and Related Emergency Services ($170,822,158): 
Public Hospitals and Private Operators: 

Ajax, Ajax and Pickering General, 1,587,575; Earlton AinA/ays Ltd.,121,098; Huisson 
Aviation Ltd., 165,731; Samaritan Air Service Ltd., 190,301; Voyageur Ain^ays Ltd., 
638,395; Alexandria, Alexandria and District, 335,928; Alfred, Alfred and District 
Ambulance, 216,511; Alliston, Stevenson Memorial Hospital, 536,300; Almonte, 
Almonte General, 374,303; Amherstburg, Amherstburg Anderson, 31 1 ,621 ; Ancaster, 
Township of Ancaster, 362,967; Apsley, Apsley Volunteer Ambulance, 118,488; 
Armstrong, Armstrong Area Ambulance, 110,908; Atikokan, Atikokan General, 
178,100; Bancroft, 674109 Ontario Inc. (Ambulance), 612,042; Barrie, Royal Victoria, 
2,695,570; Barry's Bay, St. Francis Memorial, 354,194; Beaverton, Beaverton 
Ambulance, 2,660,659; Belleville, Belleville General, 438,099; City Ambulance of 
Quinte Ltd., 1,868,857; Lasalle Ambulance Service, 539,707; Blind River, St. 
Joseph's General, 430,942; Bobcaygeon, Bobcaygeon Ambulance, 398,944; Bolton, 
Bolton and District Ambulance, 246,833; Bracebridge, Muskoka Ambulance, 
1,644,546; Bradford, Lewis Ambulance, 602,329; Brantford, Brant County 
Ambulance, 2,120,920; Brigden, Parkway Ambulance, 244,811; S.B. Brigden and 
District Ambulance, 273,792; Brockville, Brockville General, 699,352; Burlington, 
Joseph Brant Memorial, 342,316; Cambridge, Cambridge Memorial, 1,351,063; 
Campbellford, Campbellford Memorial, 713,494; Carleton Place, Alan Barker, 
Ambulance, 114,546; Carleton Place/Richmond Ambulance, 743,086; Chapleau, 
Chapleau General, 218,532; Chatham, Chatham and District Ambulance, 2,097,761; 
Chatham and District Ambulance, 111,117; Cobourg, Lakeshore Emergency, 
1,411,499; Cochrane, Lady Minto Hospital, 377,510; Colborne, Rutherford's 
Ambulance, 254,256; Collingwood, McKechnie Ambulance Service, 1,049,104; 
Dashwood, Hoffmans Ambulance, 382,450; Deep River, Deep River Hospital, 
243,197; Delhi, Murphy Ambulance, 295,136; Dryden, Dryden District General, 
326,267; Dunnville, Haldimand War Memorial, 394,785; Durham, Durham Memorial, 
160,085; Elliot Lake, Elliot Lake Ambulance, 1,105,642; Englehart, Englehart and 



PUBLIC ACCOUNTS, 1992-93 165 

MINISTRY OF HEALTH — Continued 

District, 256,626; Espanola, Espanola Ambulance Service, 548,176; Forest, Forest 
District Ambulance, 536,891 ; Fort Frances, Riverside Health Care Facility, 1,174,473; 
Gananoque, Gananoque Provincial Service, 511,007; Georgetown, Georgetown 
Volunteer Ambulance, 252,852; Geraldton, Fawcett Ambulance, 371 ,564; Glencoe, 
Lambton Middlesex/Glencoe, 658,625; Goderich, Alexandra Marine and General, 
655,854; Grimsby, West Lincoln Ambulance, 627,647; Guelph, Royal City 
Ambulance, 1,766,814; Hagersville, West Haldimand General, 605,519; Haileybury, 
Buffam Ambulance, 715,266; Hamilton, Chedoke-McMaster Hospitals, 457,369; 
Fleetwood Ambulance, 2,983,020; Hamilton Civic, 796,914; Superior Ambulance, 
3,823,280; 501781 Ontario Ltd., 133,840; Hanover, Hanover and District, 475,986; 
Harrow, Harrow Ambulance Service Ltd., 358,228; Hawkesbury, Noel Ambulance, 
861,308; Hearst, Notre Dame, 299,316; Hornepayne, Hornepayne Community, 
197,933; Huntsville, Huntsville District Memorial, 992,296; Ignace, Mary Berglund 
Community Health Centre, 147,179; Iroquois Falls, Anson General, 369,811; Kanata, 
Arnprior and Kanata Ambulance, 1,143,264; Kapuskasing, Sensenbrenner, 528,144; 
Kenora, Lake-of -the- Woods, 1,015,773; Kingston, Hotel Dieu, 3,011,574; Kingston, 
Frontenac, Lennox and Addington, 1 10,609; Kirkland Lake, Kirkland Lake and District, 
676,119; Kitchener, Kitchener Waterloo Regional Ambulance, 2,512,582; Langton, 
Verhoeve Ambulance, 199,522; Leamington, Sun Parlour Emergency, 2,438,809; 
Sun Parlour Ambulance, 129,447; Lindsay, Lindsay and District Ambulance, 
1,620,368; Listowel, Listowel Memorial, 322,457; Little Current, Manitoulin 
Ambulance, 1,134,514; London, Thames Valley Ambulance, 3,569,312; Thames 
Valley Medic-Aid Ltd., 133,839; Victoria Hospital, 153,534; Lucan, Lucan Ambulance, 
248,977; Lyndhurst, North Leeds Ambulance, 301,900; Mactier, Jordan's Ambulance, 
230,408; Manitouwadge, Manitouwadge General, 333,917; Marathon, Wilson 
Memorial General, 338,924; Markdale, Centre Grey General, 272,973; Matheson, 
Bingham Memorial, 221,085; Mattawa, Mattawa General, 121,108; Meaford, Meaford 
General, 429,776; Midland, Midland and District Ambulance, 940,714; Moosonee, 
James Bay General, 771,720; Mount Forest, Mount Forest Ambulance Service, 
665,185; Newmarket, York County, 1,151,077; Niagara Falls, Greater Niagara 
General, 165,023; Niagara-on-the-Lake, Niagara-on-the-Lake General, 371,978; 
Nipigon, Nipigon District Memorial, 2,076,190; Nobleton, Nobleton Ambulance, 
461,434; North Bay, North Bay Civic, 2,349,826; Northbrook, Northbrook Area 
Volunteer, 136,902; Oakville, District of Halton and Mississauga, 6,444,909; District of 
Halton and Mississauga, 159,022; Orangeville, Dufferin Area, 883,279; Oshawa, 
Oshawa General, 185,469; Ottawa, Elisabeth Bruyere Health Centre, 1,733,628; 
Ottawa Civic, 121,938; Ottawa General, 582,809; Parham Ambulance, 374,878; 
Owen Sound, Grey Bruce Regional Health, 244,259; Owen Sound Emergency, 
2,233,729; Palmerston, Palmerston General, 540,048; Parkhill, North Middlesex 
Ambulance Ltd., 270,354; Parry Sound, Parry Sound General, 1,424,997; Pembroke, 
Pembroke General, 1,423,468; Upper Ottawa Valley Ambulance, 415,929; Perth, 
Great War Memorial, 629,979; Peterborough, Peterborough Civic, 1,859,452; 
Petrolia, Petrolia and District Ambulance, 374,538; Pickle Lake, Pickle Lake Volunteer 
Ambulance, 118,881; Port Colborne, Port Colborne Ambulance, 774,782; Port 
Rowan, Medical Centre Management Board Ambulance, 200,272; Prescott, Osgoode 
and District Ambulance, 436,357; St. Lawrence and District Ambulance, 4,674,835; 
Red Lake, Margaret Cochenour Memorial, 645,550; Rockland, Rockland and Orleans 
Ambulance, 1,367,377; Rodney, Rodney Ambulance, 519,630; Sarnia, Sarnia 
General, 1,425,093; Sault Ste. Marie, Plummer Memorial Public Hospital, 2,226,899; 
Schreiber, North Shore Ambulance Service, 161,059; Seaforth, Seaforth and Clinton 
Ambulance, 707,179; Shelburne, Shelburne District, 383,925; Simcoe, Green's 
Ambulance, 1,363,385; Sioux Lookout, Sioux Lookout General, 504,379; Smithville, 
Book Ambulance Ltd., 145,302; Smooth Rock Falls, Smooth Rock Falls Hospital, 
179,333; St. Catharines, Hotel Dieu, 2,551,281; St. Mary's, St. Mary's Memorial, 
273,394; St. Thomas, St. Thomas Elgin General, 1,170,532; Stratford, Stratford 
Ambulance, 449,055; Stratford General, 497,902; Strathroy, Denning Brothers 
Ambulance, 652,703; Streetsville, Lee Ambulance Service, 1,170,572; Sturgeon 



166 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF HEALTH — Continued 

Falls, West Nipissing General, 558,708; Sudbury, Sudbury and District Ambulance, 
3,929,151; Sudbury General, 258,273; 900378 Ontario Ltd., 160,906; Terrace Bay, 
McCausland Hospital, 275,947; Thedford-Gilpin, 696233 Ontario Ltd., 226,735; 
Thunder Bay, McKellar General, 573,962; Thunder Bay Ambulance, 965,245; 
Timmins, Porcupine Area Ambulance, 1 ,452,338; St. Mary's General Hospital, 
119,461; Toronto, Ontario Council of the Order of St. John, 371,921; Sunnybrook 
Medical Centre, 430,233; The Hospital Medical Record, 300,000; Toronto Hospital 
Corporation, 488,962; Trenton, Rushnell Ambulance, 795,560; Uxbridge, Uxbridge/ 
Stouffville Ambulance, 1,101,626; Walkerton, County of Bruce General, 765,660; 
Wallaceburg, Sydenham District, 802,397; Waterdown, Flamborough District 
Ambulance, 967,124; Wawa, Lady Dunn General, 216,596; Whitby, Whitby 
Ambulance, 1,625,349; Wiarton, Bruce Peninsula Health, 707,554; Windsor, 
Salvation Army Grace Hospital, 208,748; Wingham, Wingham and District Hospital, 
512,060; Woodstock, Woodstock Ambulance Operating, 1,783,444; Zurich, Zurich 
Ambulance, 258,142; Accounts under $109,000— 24,825,247. 

District Health Councils ($13,693,571): 

Barrie, Simcoe County, 381,889; Belleville, Hastings and Prince Edward County, 355,193; 
Brampton, Peel, 409,821; Brantford, Brant County, 336,860; Chatham, Kent County, 
287,477; Cornwall, Eastern Ontario, 443,640; Fonthill, Niagara, 442,704; Guelph, 
Wellington- Duff erin, 386,313; Hamilton, Hamilton Wentworth, 602,359; Keewatin, Kenora 
Rainy River, 431,374; Kingston, Kingston Frontenac Lennox and Addington, 580,722; 
London, Thames Valley, 629,663; New Market, York Region, 305,003; North Bay, 
Nipissing, 150,002; Oakville, Halton, 403,236; Ottawa, Ottawa-Carleton, 775,489; Owen 
Sound, Grey Bruce, 398,402; Parry Sound, West Muskoka-Parry Sound, 480,287; 
Pembroke, Renfrew County, 305,592; Peterborough, Haliburton Kawartha, 427,720; 
Sarnia, Lambton District, 306,891; Sault Ste. Marie, Algoma, 426,832; Smiths Falls, 
Rideau Valley, 429,412; Sudbury, Manitoulin-Sudbury, 442,748; Thunder Bay, Thunder 
Bay, 373,131; Timmins, Cochrane, 484,676; Toronto, Metro Toronto, 1,145,165; 
Townsend, Haldimand-Norfolk, 388,805; Waterloo, Waterloo, 369,542; Whitby, Durham, 
395,508; Windsor, Essex County, 383,957; Accounts under $109,000—13,158. 

Health Innovation Fund ($7,538,782): 

Canadian Mental Health Association, 244,431; Chedoke McMaster Hospital, 158,378; 
Community Resource Centre, 114,744; Halton Hospital in the Home Program, 330,000; 
Homes for Special Care, 1,245,441; Hospital for Sick Children, 142,282; Huron County 
Hospital in the Home, 143,000; Lakeshore Area Multi-Services Project Inc., 127,649; 
Leeds, Grenville and Lanark District Board of Health, 183,889; North York Hospital in the 
Home, 485,000; Oakvi lie-Trafalgar Memorial Hospital, 162,398; Ontario Prevention 
Clearinghouse, 167,404; Parkdale Community Health Centre, 133,032; Peel Hospital in 
the Home, 877,486; Prescott County Hospital in the Home, 426,000; St. Joseph Health 
Centre of London, 266,508; Metropolitan Toronto Library Board, 216,987; University of 
Ottawa, 120,000; University of Western Ontario, 163,031; Vive Communications Ltd., 
130,000; Y.M.C.A., 145,207; Accounts under $109,000— 1,555,915. 

Total Other Payments 16,371,365,526 

Statutory ($53,855) 

Minister's Salary ($34,239) 

Hon. Ruth Grier February 3,1993 to March 31 , 1993 4,958 

Hon. Karen Hasiam February 3, 1993 to March 31 , 1993 2,490 

Hon. Frances Lankin April 1 , 1992 to February 2, 1993 26,791 



PUBLIC ACCOUNTS, 1992-93 167 

MINISTRY OF HEALTH — Concluded 

Parliamentary Assistant's Salary ($1 9,61 6) 

Paul Wessenger April 1 , 1992 to March 31 , 1993 9,808 

Larry O'Connor September 23, 1992 to March 31 , 1993 5,122 

George Mammolitti April 1 , 1 992 to September 22, 1992 4,686 

Government Pharmacy Account 

Purchases: 

Abbott Laboratories Ltd., 444,849; Alcon Canada Inc., 53,338; Allied Medical Instruments Inc., 
155,394; Apotex Inc., 313,212; Astra Pharma Inc., 53,099; Ayerst McKenna and Harrison Inc., 
140,182; Baxter Corp., 80,403; Becton Dickinson Canada Inc., 155,819; Bio Nuclear 
Diagnostics Inc., 71 ,951 ; Bristol Laboratories of Canada, 330,331 ; Canadian Exim Corporation 
Ltd., 69,014; Ciba-Geigy Canada Ltd., 259,549; Colgate-Palmolive Canada, 271,810; 
Connaught Laboratories Ltd., 18,687,051; Cyanamid Canada Inc., 4,431,805; Diamed Lab 
Supplies Inc., 67,782; Druggists Corporation Ltd., 163,879; Eli Lilly and Co. (Canada) Ltd., 
132,101; Gage Distribution Company, 45,709; Glaxo Canada Inc., 345,983; Hoffman-La 
Roche Ltd., 129,503; lAF Biovac Inc., 76,801 ; ICN Canada Ltd., 164,681 ; Ingram and Bell Inc., 
207,111; Janssen Pharmaceutical Inc., 72,550; Johns Scientific, 92,647; Lander Company 
Canada Ltd., 426,861; Lilo Products, 63,744; Maxill Inc., 63,451; Medical Mart Supplies Ltd., 
137,899; Medicom Products, 116,304; Merck Frosst Canada Inc., 2,235,836; Merrell Dow 
Pharmaceuticals (Canada) Inc., 466,374; Miles Canada Inc., 104,246; Nordic Laboratories 
Inc., 54,839; North Associates Canada Ltd., 91,232; Novopharm Ltd., 364,256; Ortho 
Pharmaceutical Ltd., 354,156; Parke-Davis Canada Inc., 85,814; Rizer Canada Inc., 189,312; 
Pharmascience Inc., 211,509; Procter and Gamble Inc., 55,090; Purdue Frederick Inc., 
108,724; Rhone-Poulenc Rorer Canada Inc., 728,492; Richards Packaging Inc., 67,258; 
Rougier Inc., 80,502; Sandoz Canada Inc., 72,586; Smith and Nephew Inc., 55,027; 
Smithkline Beecham Pharma Inc., 1,081,659; Solvay Kingswood Inc., 66,911; Stanley 
Pharmaceuticals Ltd., 54,727; Starkman Surgical Supply Ltd., 86,936; J. Stevens and Son 
Company Ltd., 90,165; Taro Pharmaceuticals Inc., 135,634; Technilab Inc., 91,459; Warner- 
Lambert Canada Inc., 68,833; Whitehall-Robins Inc., 72,665; Wyeth Ltd., 74,999; 3M Canada 
Inc. , 65,241 ; Accounts under $44,000—1 ,042,077. 

Government Pharmacy Account 36,081 ,372 

Transferred to Revenue, re: Excess distribution and cash sales over purchases 2,348,608 

Less: Distribution and cash sales 38,429,980 



Summary of Expenditure 

Voted 

Salaries and Wages 497,973,31 2 

Employee Benefits 99,222,204 

Travelling Expenses 4,712,168 

Other Payments 16,371 ,365,526 

16,973,273,210 
Statutory 53,855 

Total Expenditure, Ministry of Health $16,973,327,065 



PUBLIC ACCOUNTS, 1992-93 169 

MINISTRY OF HOUSING 

Hon. Evelyn Gigantes, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($68,642,842) 

Temporary Help Services ($1 ,384,342): 

ADIA Canada Ltd., 56,687; Management Board, 793,874; Accounts under $44,000—533,781 . 

Employee Benefits ($1 1 ,436,464) 

Payments for: Canada Pension Plan, 1,014,081; Group Life Insurance, 136,054; Long Term Income 
Protection, 637,516; Employer Health Tax, 1,384,107; Supplementary Health and Hospital Plan, 
499,769; Dental Plan, 446,464; Public Service Pension Fund, 2,927,287; Unfunded Liability- 
Public Service Pension Fund, 1,556,669; Unemployment Insurance, 2,019,837; Accounts under 
$44,000—3,955. 

Other Benefits: Maternity Leave Allowances, 249,908; Attendance Gratuities, 55,658; Severance Pay, 
599,976; Death Benefits, 17,554. 

Workers' Compensation Board, 1 1 ,135. 

Less: Recoveries from Other Ministries ($1 23,506): 
Accounts under $44,000—123,506. 

Travelling Expenses ($2,245,347) 

Hon. E. Gigantes, 6,074; M. Harrington, 1,109; D. Burns, 5,402; T. Anderson, 14,293; E. Anger, 8,254; 
A. Arlani, 8,316; C. Ashmore, 13,113; J. Babineau, 16,064; C.A. Ballanger-Michaud, 15,071; A.R. 
Barnes, 8,980; T.B. Beernink, 8,606; H. Benning, 9,354; J. Bizyk, 13,879; W. Burningham, 8,257; 
W. Butcher, 18,696; M. Catahan, 8,721; S. Charlebois, 12,509; J. Childs, 10,993; K. Chislett, 
9,925; A. Cox, 19,905; C. Daffern, 10,771; D.L. Davis, 19,460; C. Doherty, 14,249; P. Donnelly, 
23,714; G. Duquette, 10,411; A.J. Durbacz, 22,518; C. Enberg, 11,898; L Esarik, 9,547; N. 
Fahlgren, 10,473; D. Forester, 12,306; J.L. Girouard, 8,386; R. Glass, 9,779; P.R. Guenette, 
15,740; M. Hagerman, 8,589; C. Hahn, 8,042; K. Hamilton, 15,233; R. Hennessy, 14,273; S. 
Herbert, 9,056; H. Kamphof, 13,722; H. Katoen, 13,994; D. Keil, 9,461; J. Kerluck, 9,766; E. King, 
9,948; J.W. King, 8,422; M. Komendat, 8,513; J. Lagrove, 9,526; M. Laing, 10,861; L. Landry, 
10,291; A. Lever, 11,855; G.H. Lichty, 9,843; V. Makila, 14,085; R. Marsden, 11,797; E. Mason, 
16,458; H.C. McEwen, 16,236; R. Metzger, 10,668; I. Moudry, 10,436; R. Newton, 9,152; M. Nock, 
22,778; D. Overbo, 9,700; D. Pianosi, 11,427; D. Prosia, 10,139; B. Quintus, 14,932; M. Riopelle, 
13,562; A.D. Sandeman, 12,001; R. Sanger, 10,192; P. Schafft, 13,689; I. Shulist, 13,441; M. 
Simonato, 11,433; H. Snyder, 23,973; B.J. Sutherland, 14,264; R.C. Sutherland, 10,664; R. 
Sweeney, 8,625; S. Taylor, 12,387; N. Trudel, 13,105; R.G. Warner, 16,081; W.G. Williams, 
17,270; D.R. Wright, 12,682; Accounts under $8,000—1 ,306,002. 

Other Payments ($91 7,067,847) 

Materials, Supplies, etc. ($22,920,864): 

ABS System Consultants Ltd., 59,970; Amanda Graphics Limited, 104,315; Antares Technology 
Inc., 61 ,963; Avebury Research and Consulting Ltd., 79,610; Bell Canada, 607,420; Bowdens, 
57,936; Brendan Wood International Inc., 48,750; Canada Post Corp., 494,116; Clayton 
Research Associates, 92,900; College Park Management Office, 75,925; Commerce Press 



170 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF HOUSING — Continued 

Inc., 75,461; Compugen Systems Ltd., 317,831; Computer Corp. of America, 86,658; 
Computerland, 1 ,492,272; Crowntek Business Centres Inc., 137,894; Dale and Company Ltd., 
50,000; Dun and Bradstreet, 220,424; Ernst and Young, 89,500; Evelyn Brown Barrister and 
Solicitor, 91,711; Grand and Toy Ltd., 47,884; Harris Adacom Inc., 189,033; Hinds Brian 
Associates Ltd., 330,104; Information Management and Economics Inc., 98,543; Institute for 
Advanced Technology, 62,696; ISM Information Systems, 1,396,706; Kodak Canada Ltd., 
103,532; Kristina Genjaga Barrister and Solicitor, 67,345; Leedham Systems Management, 
48,854; Les LyIes and Associates, 63,961 ; Leslie A. Fluxgold Barrister and Solicitor, 62,328; 
Media Buying Sen/ices Ltd., 1,148,947; Metex Systems Inc., 77,062; Michael S. Panning 
Computer Consulting, 84,077; Micro Mart, 63,155; Ministries: Attorney General, 2,958,308; 
Management Board Secretariat, 2,732,088; Natural Resources, 51,331; National Computer 
Professionals Inc., 123,513; Neucom Management Systems Inc., 61,268; Ontario Building 
Officials Association, 1 17,071 ; Ontario Hydro, 50,400; PM Computer Services, 67,355; Perfect 
Printing Co. Ltd., 269,928; Pitney Bowes, 68,818; Postage By Phone, 214,773; Pro Art 
Graphics, 50,795; Purolator Courier Ltd., 166,569; Robert Caplan, 140,619; Robert Kinghorn, 
69,398; Ronald Jefferies Barrister and Solicitor, 102,114; Savin Canada Inc., 179,516; 
Standard Electric (Toronto, 1985) Ltd., 159,308; Telecom Computer Products, 100,693; 
Telecompute Integrated Systems, 226,337; The Randolph Group Management Consultants, 
59,829; W.P. Oliver and Associates, 64,658; Western Management Consultants, 127,072; 
Xerox Canada Inc., 769,673; Accounts under $44,000—6,202,913. 

Less: Recoveries from Other Ministries ($302,366): 

Municipal Affairs, 58,900; Skills Development, 243,466. 

Grants, Subsidies, etc. ($612,538,420): 

Abbeyfield Houses Society of Toronto, 116,342; ACLI Etobicoke Community Homes Inc., 
2,010,659; Action Logement, 173,100; Adam Oliver Housing Co-Op, 493,657; Affordable 
Housing Now for Parry Sound, 192,252; Agnes MacPhail Women's Co-Op Inc., 1,001,306; 
Ahneen Co-Op Homes Inc., 836,892; Ajax Municipal Housing Corp., 2,159,566; Aldersgate 
Homes Inc., 247,009; Alexandra Park Co-Op, 351,285; Alexandria Non-Profit Housing Corp., 
356,140; Alfred Housing Corp., 228,323; Algoma Residential Co-Op Inc., 129,769; All Saints 
Church Homes for Tomorrow Society, 749,571; Almise Co-Op Homes Inc., 1,583,131; 
Almonte Community Development Corp., 530,708; Alpha-Court Non-Profit Housing Corp., 
419,973; Ambassador — Huron Non-Profit Housing Corp., 768,624; Ambassador Place 
Watford Optimist Non-Profit Housing, 184,088; Amherstburg Co-Op Homes Inc., 285,920; 
Amherstburg Non-Profit Seniors Housing Corp., 350,325; Anchorage Homes Services and 
Initiative Inc., 278,361; Andes Heritage Housing Co-Op, 409,105; Anglican Houses, 
1,572,359; Angus Legion Gardens Senior Citizen Complex, 438,284; Anselma House, 
165,852; Arbour Village Co-Op Homes Inc., 592,900; Armagh House, 158,171 ; Artisan Co-Op 
Homes, 411,230; Asher Christian Seniors Inc., 351,082; Ashwood Co-Op Homes Inc., 
600,677; Atahvalpa Co-Op Homes (1987) Inc., 1,626,808; Athol Green Co-Op Homes, 
301 ,020; Atikokan Crisis Centre, 175,931 ; Atikokan Municipal Non-Profit Housing Corporation, 
115,542; Avenel Non-Profit Housing Corp., 1,216,794; Azilda Senior Citizens Non-Profit 
Housing Corp., 158,269; 

B'nai Brith of Canada, 2,196,371 ; Banbury Cross Housing Co-Op, 220,600; Bancroft Bible Chapel 
Non-Profit Housing, 307,088; Barbertown Co-Op, 706,996; Barrhaven Non-Profit Housing Inc., 
179,715; Barrie and District Association for People with Special Needs, 187,848; Barrie 
Municipal Non-Profit Housing Corp., 5,767,952; Bastard and South Burgess Non-Profit 
Housing Corp., 126,569; Beek Lindsay Seniors Residences Cornwall Inc., 355,015; 
Beendigan Inc., 373,182; Bellamy Housing Co-Operative Inc., 114,096; Belle River Co-Op 
Homes Inc., 300,930; Belleville Emmanuel Residence for Senior Citizens Corp., 353,655; 
Belleville Non-Profit Housing Corp., 704,640; Belwoods Centres for Community Living, 
186,828; Beth-Zuriel Non-Profit Housing Corporation, 152,106; Bethany Christian Residences 
of London, 215,290; Bethany Co-Op Homes Inc., 796,464; Bethel Seniors Apartments Sarnia 
Inc., 209,625; Bethlehem Housing Project of Niagara, 320,737; Better Canada Homes Non- 
Profit Corp., 435,307; Better Living Residential Co-Op, 452,075; Birch Glen Co-Op Homes 



PUBLIC ACCOUNTS, 1992-93 171 

MINISTRY OF HOUSING — Continued 

Inc., 292,852; Bogart Creek Co-Op, 509,902; Bonaventure Place Housing Co-Op, 618,962; 
Borilia Co-Op Honnes Inc., 413,357; Bracebridge Municipal Non-Profit Housing Corp., 
450,728; Branch #133 Legion Village, 217,516; Branch #393 Royal Canadian Legion Senior 
Citizens Complex (Phase II), 150,849; Brantford Y.M.-Y.W.C.A. Non-Profit Homes 
Association, 393,567; Briar Rose Co-Operative Homes Inc., 144,478; Bridge End Housing 
Co-Op Inc., 220,742; Brock Non-Profit Housing Corp., 123,118; Brockville Municipal Non- 
Profit Housing Corp., 126,030; Brockville Supportive Non-Profit Housing, 167,055; Brookside 
Village Co-Op Homes Inc., 430,579; Bruce County Non-Profit Housing Corp., 196,228; 

CRC Self Help Inc., 1,240,358; Calvary House (Markham) Corp., 335,392; Cambridge Kiwanis 
Village Non-Profit Housing Corp., 1 ,718,089; Cambridge Non-Profit Housing Corp., 1 ,127,949; 
Canada Life Mortgage Services, 674,830; Canadian Imperial Bank of Commerce, 291,230; 
Canadian Mental Health Association — Peterborough, 1,567,868; Canadian Urban Institute, 
131,105; Cardinus Housing Co-Op, 694,733; Casa Bella Senior Citizen Apartment Inc., 
388,870; Castle Arms Non-Profit Apartment Corp., 459,730; Cencourse Project Inc., 249,413; 
Central Gospel Community Homes Inc., 368,354; Centre for Equality Right In Accomodation, 
237,732; Centretown Citizens (Ottawa) Corp., 2,441,957; Centreville T Non-Profit Housing 
Corp., 703,808; Chapleau Association for Community Living-Housing, 155,766; Charles 
Darrow Housing Co-Op, 1,103,973; Chartwell Baptist Community Homes, 526,833; Chatham 
Hope Non-Profit Housing Corp. (Phase IV), 1,469,390; Chelsea Green Home Society, 
386,330; Christian Horizons, 340,476; Church of the Atonement (Alden^/ood) Senior Citizens 
Project, 147,304; Church of the Master Homes Corp., 412,428; City of Hamilton Municipal 
Non-Profit Housing Corp., 3,236,427; City of Kitchener, 1,383,466; City of Niagara Falls Non- 
Profit Housing Corp., 893,310; City of Ottawa Non-Profit Housing Corp., 16,148,079; City of 
Thunder Bay Non-Profit Housing Corp., 3,135,462; City of Toronto Non-Profit Housing Corp., 
21,964,249; Clain/ue Housing Co-Op, 343,928; Clarion Co-Op Homes Inc., 495,917; Clifford 
Housing Corp., 139,799; Clintwood Non-Profit Housing Co-Op Inc., 213,195; Coop 
d'habitation Desloges, 642,761; Cobourg Non-Profit Housing Corp., 874,592; Cochrane 
Housing Support Services Inc., 291,248; College Green Co-Op Homes Inc., 632,260; 
Collingwood Municipal Non-Profit Housing, 624,845; Columbus Club of Sault Ste. Marie 
Housing Corp. (Phase I), 449,693; Columbus Estates of Chatham Inc., 989,996; Columbus 
House (Pembroke) Inc., 110,182; Columbus Non-Profit Housing of Strathroy, 214,915; 
Columbus Place for Seniors of Fort Frances Inc., 344,274; Community Living Alternatives- 
Scarborough, 154,318; Community Living Huronia, 137,392; Community Living Timmins/ 
Integration Communautaire, 144,408; Community Works Non-Profit Housing Corp., 
1,403,238; Consideration Co-Op Homes Inc., 605,720; Coop d'habitation Voisins Inc., 
633,948; Copernicus Lodge and CMHC, 145,044; Coral Non-Profit Homes (Barrie) Inc., 
1,389,928; Corktown Co-Op Homes Inc., 552,962; Cornwall Municipal Non-Profit Housing 
Corp., 1 ,271 ,739; Country Spirit Co-Op Homes Inc., 532,502; Cypriot Homes of the Kitchener- 
Waterloo Area, 642,036; 

Dalhousie Non-Profit Housing Co-Op, 200,551 ; Dan Benedict Co-Op Homes, 618,700; Davis Drive 
Non-Profit Homes Corporation, 187,698; Deep Quong Non-Profit Homes Inc., 244,384; 
Demetrius Residence, 230,928; Dereham Forge Housing Co-Op, 209,788; Dobbin Housing 
Co-Op Inc., 454,374; Dorothy Klein Seniors Housing, 1,354,403; Drouillard Place Non-Profit 
Housing Corp., 361,326; Drumbo and District Housing Corp., 169,548; Dryden Municipal Non- 
Profit Housing Corp., 346,030; Dufferin Association for Community Living, 141,391; Dufferin 
Gardens Co-Op Homes Inc., 209,494; Duffin's Creek Co-Op Homes, 917,847; Dundas Valley 
Non-Profit Housing Corp., 507,618; Dunnville Non-Profit Housing Corp., 564,300; Durham 
Christian Homes, 708,734; Durham Region Non-Profit Housing Corp., 6,465,544; 

EFBC Non-Profit Housing Corp., 432,064; Eagleson Co-Op Homes, 130,512; Ebony Group 
Community Homes of Hamilton, 564,805; Ecuhome Corp., 862,881; Edenwood Seniors 
Village Inc., 1,181,779; Eileen Tallman Co-Op Homes of Ottawa-Carleton, 117,476; Elizabeth 
Overend Non-Profit Housing Orillia Inc., 140,625; Elkview Gardens, 113,097; Ellwood House 
Inc., 236,180; Elmview Estates Housing Co-Op, 279,116; Embro and Area Seniors Housing 
Corp., 178,771; Emily Murphy Non-Profit Housing Corp., 466,636; Emily Murphy Second 



172 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF HOUSING — Continued 

Stage Residences, 262,852; Emmanuel Lutheran Manor — Victoria Village, 866,715; Erin 
Court Co-Op Homes Inc., 2,660,733; Espanola Non-Profit Housing Corp., 282,444; Evangel 
Hall Non-Profit Housing Corp., 918,01 1 ; Exandarea Meadows Housing Co-Op, 261 ,666; 

Faith Lutheran Social Services, 115,624; Faith Non-Profit Housing Corp. (Fort Frances) Inc., 
273,171; Family Transition Place, 130,183; Federation of Metro Tenants' Associations, 
138,650; Fenelon Area Independent Living Association, 218,076; First Erdeiyi Non-Profit 
Housing Corp., 1 ,325,049; First Place Hamilton Housing Corp., 422,863; First Step Non-Profit 
Homes of Toronto, 559,890; Forest Quarter Family Residence Inc., 431 ,166; Formosa Seniors 
Non-Profit Housing Corp., 212,141; Fort Erie Municipal Non-Profit Housing Corp., 449,691; 
Fort William Legion Branch #6 Housing, 280,395; Forum Italia Non-Profit Housing Corp., 
2,017,757; Foyer Richelieu, 244,331; Fred Victor Mission, 761,135; Freelton Lions Villa, 
109,925; Friendship Place d'amitie Residence Rayside Balfour, 234,953; Friuli Benevolent 
Corp., 1 ,220,531 ; Frontier's Foundation (Operation Beaver), 498,482; 

GT Senior Apartment of Arnprior Inc., 186,585; Gananoque Housing Inc., 130,697; Garafraxa Non- 
Profit Homes Inc., 233,024; Gateway Co-Op Homes, 122,941; Gateway Community Homes 
(Durham) Inc., 115,476; Gateway Community Homes (Durham) Inc., 115,476; George Jeffrey 
Childrens Treatment Centre, 182,999; Geraldton Municipal Non-Profit Corp., 149,305; 
Ghegoggin Co-Op Homes Inc., 571,028; Gilzean's Creek Housing Co-Op, 147,051; Glen 
Davis Equities Ltd., 811,992; Glen Gardens Housing Co-Op Inc., 918,744; Glengarry Non- 
Profit Housing Corp., 964,133; Glenn Haddrell Housing Co-Op Inc., 485,784; Gloucester Non- 
Profit Housing Co-Op, 1,181,421; Golden Age Manor (Emo) Inc., 120,423; Golden Town 
Residential Community, 137,840; Goldlist Property Management, 120,864; Good News 
Community Homes, 363,066; Good Shepherd Non-Profit Homes Inc., 156,464, Gore Bay Non- 
Profit Housing Corp., 237,546; Grace Hartman Housing Corp., 1,266,501; Grachanica Non- 
Profit Housing Corp., 815,448; Gran Colombia Hiscan Non-Profit Housing Corp., 742,239; 
Grand River Non-Profit Housing Corp., 288,964; Grandview Co-Operative Homes Inc., 
159,347; Gravenhurst Non-Profit Housing Corp., 115,346; Greek Orthodox Community of the 
Holy Trinity Church Non-Profit Housing Corp., 579,270; Grey Bruce Community Health Corp., 
127.,918; Guelph Non-Profit Housing Corp., 1,289,762; Guelph Wellington Women in Crisis, 
365,056; 

Habitat Boreal Inc., 464,712; Half Way House, 145,717; Haliburton Community Housing Corp., 
189,072; Halton Adolescent Support Services, 246,617; Halton Development and Non-Profit 
Housing Accommodation Corp., 3,176,947; Hamilton Baptist Non-Profit Homes, 1,741,747; 
Hamilton East Kiwanis Non-Profit Homes, 1,420,484; Hamilton Portuguese Community 
Homes Inc., 695,473; Harbour Channel Housing Co-Op, 1,310,906; Harmony Non-Profit 
Housing Corp. of Western Ontario, 435,868; Hastings and Prince Edward Housing Authority, 
128,940; Hawkesbury Non-Profit Housing Corp. Ltd., 725,419; Hazeldean Housing Co-Op 
Inc., 820,408; Hearst Kapuskasing and Smooth Rock Falls Counselling Services, 146,377; 
Heathercross Charitable Foundation, 203,822; Heimathof Retirement Home Inc., 332,863; 
Hellenic Home for the Aged Inc., 462,774; Heritage Community Housing Corp., 486,950; 
Hesperus Fellowship Community of Ontario, 289,495; Hiatus House, 288,298; Holcro Non- 
Profit Housing Corp., 678,374; Holy Cross Villa Non-Profit Housing Corp., 203,710; Holy 
Trinity Non-Profit Residences— York, 1,491,516; Homes First Society, 2,595,065; Homeward 
Family Shelter, 368,579; Hope Seniors Centre — Danforth, 511,125; Horizon Co-Op Homes 
Inc., 335,551; Hostel Services (Durham Region) Inc., 424,173; House of Compassion, 
161,967; House of Friendship of Kitchener, 620,164; Houselink Community Homes, 
1,785,596; Houses Opening Today Toronto Inc., 494,941; Housing Our People Economically 
(Hope/Hamilton) Inc., 609,199; Huntsville Legion Seniors Manor Inc., 357,559; Huntsville 
Municipal Non-Profit Housing Corp., 441,103; 

ITCA Community Involvement Inc., 391,140; Indo Canadian Non-Profit Housing Corp. of Peel, 
946,803; Ingamo Family Homes, 260,922; Innstead Co-Op Inc., 230,747; Integrative Housing, 
267,228; Inter-Faith Homes Corp., 511,420; Interim Place, 169,554; Italian Canadian 
Benevolent Seniors Apartments Corp., 3,627,947; 



PUBLIC ACCOUNTS, 1992-93 173 

MINISTRY OF HOUSING — Continued 

Jack Goodlad Senior Citizens Residence Corp., 1,513,480; Jaycees Brantford Non-Profit Homes 
Corp., 245,339; Jessie's Housing, 613,144; John Fitzpatrick Steelworkers Housing Co-Op Inc., 
3,268,993; John Moynahan Co-Op Homes Inc., 144,373; Jubilee Garden Non-Profit Housing 
Corp., 1,410,460; 

K-W Habilitation Sen/ices, 170,701; Kairos Non-Profit Housing of Peterborough, 179,283; 
Kakabeka Falls and District Legion, 137,690; Kancro Non-Profit Homes Corp., 1,034,280; 
Kashadaying Residence Inc., 212,012; Kay Bee Seniors Non-Profit Housing, 143,136; Keith 
Whitney Homes Society, 1,268,277; Kenneth Crescent Non-Profit Homes Inc., 622,413; 
Kenogamisis Non-Profit Housing Corp., 115,965; Kenora Municipal Non-Profit Housing Corp., 
1,108,025; Kent and Chatham Housing Authority, 138,484; Kingston Co-Op Homes Inc., 
134,833; Kingston Homebase Non-Profit Housing, 161,915; Kingston Municipal Non-Profit 
Housing Corp. (Town Homes Kingston), 873,431 ; Kinsmen Court Home for Men and Women, 
205,379; Kirkland Lake Non-Profit Housing Corp., 869,105; Kitchener Alliance Community 
Homes, 1,680,412; Kitchener Housing Inc., 1,077,016; Kitchener Waterloo Y.W.C.A., 485,125; 
Kiwanis Club of Scott's Plains (Peterborough) Housing Inc., 205,152; Knights Village Non- 
Profit Housing, 2,121,912; 

LIUNA (Hamilton) Association, 1,857,393; La Cooperative d'habitation La Chaumiere Inc., 
197,544; La Paz Co-Op Homes Inc., 973,727; La Place Saint-Laurent, 344,042; La Residence 
Richelieu Windsor Inc., 364,604; La Societe Nolin de Sudbury Inc., 363,045; La Verendrye 
Non-Profit Housing Corp. Inc., 372,611; Labourview Co-Op Homes Inc., 141,572; Lakehead 
Christian Senior Citizen Apartment Inc., 284,395; Lancaster and District Non-Profit Housing 
Inc., 188,506; Leamington Municipal Non-Profit Housing Corp., 245,595; Legion Village-96 
Seniors Residence, 338,242; Leta Brownscombe Co-Op Homes Inc., 680,044; Life Centre 
Non-Profit Housing Corp., 735,468; Lift Non-Profit Housing of London, 1 14,508; Lindsay Non- 
Profit Housing Corp., 794,843; Lions Douglas Heights Seniors Residence, 559,153; Lions 
Freelton Villa Non-Profit Housing, 219,064; Lions' Club of Sault Ste. Marie Housing Corp., 
424,542; Little Current Place Non-Profit Housing and Elderly Citizens Centre Corp., 171,624; 
Logement a but non lucratif de la Corp. du Village d'Alfred, 178,611; Logement La Nativite, 
264,780; Lois Miller Co-Op Housing, 383,524; Lom Nava Housing Co-Op Inc., 555,919; 
London Non-Profit Multicultural Residences, 515,238; London Polonia Towers Inc., 334,605; 
London Second Stage Housing Committee, 375,506; London Town Co-Op Homes Inc., 
254,032; Long Point Area Non-Profit Housing Corp., 430,690; Los Andes of Hamilton Co-Op 
Inc., 729,222; Loughborough Housing Corp., 306,301; Loyola Arrupe Corp., 1,636,367; Lucan 
Community Non-Profit Apartment Corp. — Lions Parkview Place, 228,092; Lutheran 
Community Housing Corp., 628,828; Lutheran Homes Niagara, 131,520; Lutheran 
Independent Living (London), 128,664; Lutheran Social Services (Owen Sound) Inc., 630,091 ; 

Machell's Corners Housing Co-Op, 718,476; Machin Municipal Non-Profit Housing Corp., 263,298; 
Madison Avenue Residences for Psychiatric Patients, 197,853; Main Stream, 167,578; Main- 
Gerrard Community Development Co-Op, 197,670; Maison d'Amitie, 110,960; Maison 
Fraternite Programmes des Adultes, 162,988; Maisons Coop St. Jacques Inc., 227,351; 
Manitouwadge Municipal Housing Corp., 771,990; Maple Glen Housing Co-Op Inc., 226,256; 
Marathon Municipal Non-Profit Housing Corp., 846,256; Marconi Non-Profit Housing Corp., 
950,243; Marigold Co-Op Homes Inc., 196,041; Mariner's Co-operative Homes Inc., 133,685; 
Mario De Giovanni Co-Op, 888,704; Mariposa Co-Op Homes Inc., 363,266; Marmora District 
Housing Commission, 115,660; Man/vick Property Management, 1,190,964; Mary Centre of 
the Archdiocese of Toronto, 189,763; Masaryktown Non-Profit Residences Inc., 2,413,300; 
Mascot Place Housing Co-Op, 185,343; Mason's Landing-Peel Non-Profit Housing Corp., 
167,567; Massey Centre for Women, 789,748; Matrix Affordable Home for the Disadvantaged, 
347,092; Matthew Co-Op Housing Inc., 336,624; Maurice Coulter Housing Co-Op, 1,475,460; 
Max Saltsman Community Co-Op, 1,286,533; McClure Community Homes Inc., 1,077,510; 
Meadowdale Community Housing Co-Op, 372,217; Meadows Peel Non-Profit Housing Corp., 
126,257; Melbourne Housing Corp., 154,920; Men's Support Services of York Region, 
277,360; Menno Lodge of Aylmer Inc. Housing Committee, 184,153; Metro Tenants Legal 
Services, 224,215; Metropolitan Toronto Association for Community Living, 1,629,648; 



174 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF HOUSING — Continued 

Metropolitan Toronto Housing Authority, 653,722; Metropolitan Toronto Housing Co. Ltd., 
26,773,917; Michipicoten Non-Profit Housing Corp., 126,360; Millbrook Non-Profit Housing 
Corp., 151,091; Milton Community Homes Inc., 312,754; Mimico Co-Op Homes, 1,663,358; 
Ministries: Community and Social Sen/ices, 713,594; Management Board Secretariat, 132, 
491; Mississippi Community Ventures, 133,131; Moonstone Co-Op Homes Inc., 351,361; 
Moosonee Non-Profit Housing Corp., 906,359; Morley Municipal Housing Corp., 173,940; 
Mount Forest Non-Profit Housing Corp., 181,863; Mount Lakeview Non-Profit Housing Corp., 
953,293; Muslim Non-Profit Housing Corp., 211,656; Mutually Assisting Residential 
Community, 215,780; 

Nainstay Group Home, 293,017; National Council of Jewish Women of Canada Inc., 419,284; 
Nelson Co-Op Homes Inc., 460,650; Nepean Housing Corp., 1,110,203; New Generation 
Co-Op Homes, 344,329; New Haven Manor-Peel Non-Profit Housing Corp., 547,244; New 
Hope Housing Community Centre, 336,492; New Leaf Living and Learning Together Inc., 
724,640; New Liskeard Non-Profit Housing Corp., 360,524; Niagara Ina Grafton Gage Home, 
340,379; Niagara Neighbourhood Housing Co-Op Inc., 872,532; Nipigon Non-Profit Housing 
Corp., 1 1 1 ,972; North Bay Community Housing Initiatives, 295,152; North Bay Municipal Non- 
Profit Housing Corp., 702,213; North Hasting Non-Profit Housing, 299,004; North Pickering 
Development Corp., 464,661; Northminster Residences of Toronto, 1,190,682; Northtown 
Co-Op Homes Inc., 615,122; Northview Meadow Co-Op Homes Inc., 977,908; Nottawasaga 
Co-Op Homes Inc., 637,730; 

OHC Homes Now, 1,673,183; Oakwil Non-Profit Homes Corp., 253,535; Odell-Jalna Residences 
of London, 1,003,236; Ontario Housing Corp., 128,062,107; Ontario Mortgage Corp., 
6,528,407; Ontario Non-Profit Housing Association, 129,765; Open Door Concepts Welland 
Inc. — Canal View Homes, 594,264; Opeongo Non-Profit Community Residential Development 
Inc., 371,602; Operation Springboard, 156,381; Orchard Grove Housing Co-Op Inc., 
1 ,572,329; Organization for the Multi-Disabled (Thunder Bay) Inc., 142,757; Orillia Association 
for the Handicapped, 154,701 ; Orillia Christian Fellowship Non-Profit Housing Corp., 388,206; 
Orion Co-Op Housing Corp., 419,497; Oshawa and District Association for Community Living, 
357,621; Oshawa Branch #43 Legion Senior Citizen Manor Corp., 539,006; Oshawa 
Y.W.C.A., 577,817; Otonabee Municipal Non-Profit Housing Corp., 117,504; Ottawa 
Vietnamese Non-Profit Residence Corp., 430,838; Ottawaska Housing Corp., 213,485; Our 
Lady of Smolensk Russian Orthodox Retirement Centre, 428,012; Our Lady of Victory Senior 
Citizens Residence York Inc., 825,309; Our Saviour Thistletown Lutheran Lodge, 392,700; 
Owen Sound Branch #6 Legion Non-Profit Housing Corp., 152,946; Owen Sound Municipal 
Non-Profit Housing Corp., 2,1 16,346; 

PAM Gardens Non-Profit Housing Inc., 933,731 ; Pablo Neruda Non-Profit Housing Corp., 178,846; 
Palace Place Co-Op Homes Inc., 264,428; Parkland Court, 347,762; Parkview Village 
Retirement Community, 206,772; Parry Sound Friends of the Physically Handicapped, 
283,585; Parry Sound Municipal Non-Profit Housing Corp., 125,989; Participation House- 
Toronto Parent Association, 149,950; Participation Lodge/Grey Bruce, 175,412; Peace Ranch 
Inc., 161,554; Peel Non-Profit Housing Corp., 29,303,071; Pelerine Co-Op Homes Inc., 
211,498; People's Choice Co-Op Homes Inc., 251,247; Percy Heights Housing Co-Op, 
158,110; Percy Township Non-Profit Housing Corp., 197,098; Performing Arts Lodges of 
Canada, 383,900; Phoenix Rising Non-Profit Housing Inc., 264,894; Phoenix Second Stage 
Non-Profit Housing, 339,480; Physically Handicapped Adult's Rehabilitation Association, 
506,461; Picton Seniors Non-Profit Housing, 392,127; Pillette Green Housing Corp., 145,089; 
Pinecroft Co-Op Homes Inc., 172,728; Port Bun/veil Non-Profit Housing Corp., 131,769; Port 
Colborne Co-Op Homes, 21 1 ,353; Port Hope Non-Profit Housing Corp., 346,710; Porto Village 
Non-Profit Housing, 313,876; Primrose Housing Co-Op, 402,745; Prism Co-Op Homes Inc., 
424,042; Projet Esperance/Project Hope Non-Profit Housing, 822,762; Project 441 Non-Profit 
Homes Corp., 598,448; Prophetic Non-Profit Homes, 153,636; 

Rakoczi Villa Non-Profit Housing Corp., 1,817,371; Red Rock Municipal Non-Profit Housing Corp., 
117,755; Redlake Municipal Non-Profit, 528,193; Regeneration House Inc., 232,116; Region 



PUBLIC ACCOUNTS, 1992-93 175 

MINISTRY OF HOUSING — Continued 

of York Housing Corp., 3,256,816; Residences Mutuelles (Legion #225), 129,060; Richmond 
Hill Co-Op Homes Inc., 1,499,289; Richmond Hill Ecumenical Homes Corp., 5,260,769; 
Richview Baptist Foundation, 1,308,200; Ridley Terrace Non-Profit Homes Inc., 558,756; 
River Park Non-Profit Housing Corp., 1,286,983; Riverdale Housing Action Group, 310,729; 
Riverdale (Presbyterian) Non-Profit Housing Corp., 110,011; Rockland Housing Corp., 
201,475; Rockview Seniors Co-Op Homes Inc., 455,196; Rosetown Municipal Non-Profit, 
727,545; Rotary (Don Valley) Cheshire Homes Inc., 512,268; Royal Canadian Legion Villa, 
120,421; Royal Oaks Housing Co-Op, 733,650; Rupert Hotel Coalition, 148,596; Russell 
Meadows Non-Profit Accommodations Inc., 136,592; Rye Gate (Tecumseh) Co-Op Homes, 
186,982; 

Saint Luke's Dixie Senior Residence Corp., 209,459; Saint Monica House, 153,041; Salvation 
Army Community Living, 160,651 ; Salvation Army-Mens Hostel, 265,787; Sampaguita Fillipino 
Village of Mississauga, 222,291; Sandhills Co-Op Homes Inc., 623,330; Saorsie Co-Op 
Homes Inc., 765,582; Sarnia-Lambton Berean Community Housing, 231,256; Scarborough 
Heights Co-Op, 1,521,105; Sedna Women's Shelter, 117,702; Sequoia Co-Op Homes Inc., 
487,305; Serson Clarke Non-Profit Housing Corp., 431,967; Shamrock Co-Op Homes, 
1,364,945; Shamrock Non-Profit Homes Inc., 120,393; Shefford Heritage Housing Co-Op, 
142,968; Sheppard's Green Co-Op Homes, 198,247; Sionito Community Development Corp., 
144,317; Skyline Co-Op Homes Inc., 430,863; Slovenian Society of St. Joseph, 146,859; 
Society of St. Vincent de Paul, 170,751; Solidarity Lodge Senior Citizens Apartments, 
299,435; Sons of Italy (Hamilton), 1,407,532; South and Metcalf Developments Inc., 317,113; 
South Common Court-Peel Non-Profit Housing Corp., 163,477; South Crosby Non-Profit 
Housing Corp., 336,553; South East Grey Non-Profit Housing Corp., 133,284; South Hastings 
Non-Profit Housing Corp., 117,116; South Niagara Gateway Family Homes, 564,262; Spirit of 
1919 Housing Co-Op Inc., 457,318; Spruce Lodge Municipal Non-Profit Housing Corp., 
469,803; St. Andrew Thomas Senior Citizens Residence, 285,976; St. Catharines Senior 
Citizens Residences Inc., 282,381; St. Clair O'Connor Community Inc., 315,266; St. George 
Non-Profit Housing Co-Op, 618,948; St. Isidore Non-Profit Housing Corp., 183,257; St. John's 
Retirement Homes, 668,694; St. John's Senior Citizens' Home, 279,710; St. Joseph's Non- 
Profit Housing Corp., 1,086,434; St. Jude Homes for the Homeless, 792,067; St. Mark's Non- 
Profit Housing Corp., 1,452,364; St. Martins Co-Op Homes Inc., 536,548; St. Mary's Senior 
Residence Brampton, 1 ,520,976; St. Mathew's (Richmond Hill) Homes, 394,580; St. Matthews 
Bracondale House, 373,487; St. Michael's Halfway Homes, 398,456; St. Paul's United Church 
Non-Profit, 214,033; St. Thomas-Elgin Association for Community Living, 127,843; St. 
Vladimir's Russian Residence in Ottawa Inc., 530,541; Staanworth Non-Profit Housing Corp., 
490,790; Stamford Kiwanis Non-Profit Homes, 248,496; Stephenson Senior Link Homes, 
2,810,799; Stoneworth Co-Op Homes Inc., 419,676; Stoney Creek Non-Profit Housing Corp., 
1,429,068; Street Haven at the Crossroads, 333,213; Sts. Peter and Paul Ukrainian 
Community Homes, 397,825; Sturgeon Falls Municipal Non-Profit Housing Corp., 710,054; 
Sudbury District Housing Authority, 177,686; Sudbury Y.W.C.A., 153,180; Sun Life Assurance 
Company of Canada, 2,541,223; Sunrise Seniors Place (Oshawa-Durham) Inc., 1,131,511; 
Sunshine Homes Non-Profit Inc., 986,288; Suomi Koti of Thunder Bay Inc., 471,017; 
Supportive Housing Coalition, 7,893,401; Supreme Habitats for Seniors and Families in 
Nipissing, 612,685; 

Tamil Co-Op Homes Inc., 1,389,760; Tannenhof Co-Op Homes, 556,944; Tay Valley Housing 
Corp., 195,437; Temagami Non-Profit Housing Corp., 112,253; Terra Bella Non-Profit Housing 
Corp., 2,961,556; The Bank of Nova Scotia, 345,541; The Five Arches Non-Profit Housing 
Corp., 305,745; The Golden Sunshine Municipal Non-Profit Housing Corp., 144,542; The 
Reena Foundation, 1,207,197; The Regional Municipality of Metro Toronto, 166,665; The 
Salvation Army, 124,559; The Women's Emergency Centre, 124,829; Thome View Co-Op 
Homes Inc., 255,537; Thornhill St. Lukes Seniors Home Inc. Corp., 855,614; Thorold 
Municipal Non-Profit Housing Corp., 523,089; Thunder Bay District Housing Authority, 
187,650; Tillsonburg Non-Profit Housing Corp., 339,407; Tobias House, 156,672; Tolpuddle 
Housing Co-Op, 667,584; Tomken Grove Non-Profit Homes, 657,702; Toronto Cervantes 
Lions Club Non-Profit Housing Co-Op, 638,440; Toronto Lithuanian Senior Citizens Inc., 



176 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF HOUSING — Continued 

224,035; Town of Blind River Non-Profit, 203,891; Town of Haldiman Non-Profit Housing 
Corp., 179,767; Town of Hearst Municipal Non-Profit Housing Corp. — Maison Renaissance, 
620,056; Town of Sioux Lookout Non-Profit Housing Corp., 843,452; Trent Moira Co-Op 
Estates Inc., 284,259; Trenton Memorial Lodge, 533,599; Trenton Non-Profit Housing Corp., 
1,241,039; Trillium Village-Phase 2 Retirement Association, 143,325; Trinity Housing of 
Coburg Corp., 286,371 ; Triple Link Housing, 337,121 ; Troy Village Housing Co-Op, 366,799; 

Ukrainian Non-Profit Homes Corp. of Niagara, 336,926; Ukrainian Senior Citizens Complex of 
Sudbury Inc., 317,496; Ukrainian Villa for the Resurection Church in Hamilton, 247,776; Union 
Housing Opportunities, 943,396; United Tenants of Ontario, 224,143; United Achievers Non- 
Profit Housing Corp., 303,130; Upbuilding Non-Profit Homes (Guelph) Inc., 317,095; Upper 
Canada Lodge B'nai Brith Senior Citizens Foundation, 209,040; 

Van Kleek Senior Citizens Manor Hill, 322,147; Velleman Non-Profit Housing Corp., 290,179; 
Vesta Co-Op Housing Inc., 408,300; Victoria Park Community Homes Inc., 5,041,553; Villa 
Ciociara Senior Citizens Apartments Corp., 215,136; Villa Luso Non-Profit Housing Corp., 
454,228; Villa Otthan, 2,619,033; Vineyard Village Non-Profit Homes of Stratford, 442,596; 

Walden Municipal Non-Profit Housing Corp., 241,948; Wallaceburg Municipal Non-Profit Housing 
Corp., 1,151,895; Walton Place (Scarborough) Inc., 1,676,145; Water Street Non-Profit 
Homes Corp., 208,404; Waterloo Region Non-Profit Housing Corp., 469,106; Waterloo 
Regional Homes for Mental Health Inc., 232,308; Waterloo Regional Homes Inc., 446,008; 
Weller Arms Non-Profit Homes, 264,957; Wesley Urban Ministries Inc., 187,246; West 
Carleton Non-Profit Housing Corp., 162,357; West Nepean Ecumenical Residential Project, 
112,672; West Nipissing Non-Profit Housing Corp., 1,118,634; Westglen Co-Op Homes of 
Brantford Inc., 466,631 ; Westwood Place Co-Op Homes Inc., 405,184; Whitby Christian Non- 
Profit Housing Corp., 859,104; Whiteoak Heritage Housing Co-Op, 768,750; Widworthy 
Charitable Foundation, 289,937; Wilcox Creek Co-Op Homes Inc., 1,135,680; Willow Park 
Co-Op Homes Inc., 773,397; Willow Place (Guelph Services for the Physically Disabled), 
143,078; Willowside Housing Co-Op Inc., 437,961; Windsor Coalition for Development, 
300,665; Windsor Municipal Non-Profit Housing Corp., 4,454,064; Windsor Y Residence, 
618,437; Winona Housing Co-Op, 129,183; Woburn Village Co-Op, 441,448; Women in Crisis 
(Algoma Inc.), 224,841 ; Women In Transition, 318,187; Women's Centre Grey and Bruce Inc., 
183,961; Women's Community Co-Op, 519,478; Wonderland Non-Profit Housing Corp., 
234,675; Wood Tree Co-Op Inc., 212,692; Woodgreen Community Housing Inc., 727,769; 
Woodrose Co-Op Homes, 378,487; Woodstock and District Developmental Services, 134,838; 
Wotch Permanent Housing, 238,235; Wyndham Hill Co-Op Homes Inc., 447,950; 

Xeorixs Homes, 122,895; 

Y.W.C.A. of Metropolitan Toronto, 1,177,249; Young Women's Christian Association Bongard 
House, 614,632; Youth Habilitation Quinte Inc., 395,621; YSM Genesis Place Homes Inc., 
645,349; Yule Manor Co-Op Homes Inc., 477,456; Y.W.C.A. of Peterborough, Victoria and 
Haliburton, 729,783; 

Zahev Charitable Foundation, 234,716; 

91 Spencer Ave. Co-Op Homes Inc., 548,530; 127 Isabella Non-Profit Residence Inc., 124,531; 
442534 Ontario Inc., 204,747; 

Accounts under $109,000—9,929,831 . 

Others ($15,666,267): 

Ontario Home Renewal Program, 2,410,799; Ontario Rental Conversion Loans, 927,400; Ontario 
Rental Supply Program, 2,481,264; Ontario Low Rise Rehabilitation Program, 3,552,108; 
Development Assistance — Social Housing Loans, 6,294,696. 



PUBLIC ACCOUNTS, 1992-93 177 

MINISTRY OF HOUSING — Concluded 

Less: Recoveries from Ontario Housing Corporation ($21 ,745,666): 

Financial and Administrative Services, 11,662,866; Social Housing Programs Administrative 
Services, 10,082,800. 

Less: Recoveries from Other Activities ($382,556): 

North Pickering Development Corporation, 382,556. 

Ontario Housing Corporation ($287,841 ,200): 

Subsidies in the form of contributions to Ontario Housing Corporation to finance its operations, 
287,841 ,200. 

North Pickering Development Corporation ($531 ,684): 

Advances to North Pickering Development Corporation to finance its operations, 531 ,684. 

Total Other Payments 917,067,847 

Statutory ($41 ,557) 

Minister's Salary ($31,749) 

Hon. E. Gigantes April 1 , 1992 to March 31 , 1993 31 ,749 

Parliamentary Assistant's Salary ($9,808) 

M. Harrington April 1 , 1992 to March 31 , 1993 9,808 

Summary of Expenditure 

Voted 

Salaries and Wages 68,642,842 

Employee Benefits 11 ,436,464 

Travelling Expenses 2,245,347 

Other Payments 917,067,847 

999,392,500 
Statutory 41 ,557 

Total Expenditure, Ministry of Housing $999,434,057 



PUBLIC ACCOUNTS, 1992-93 179 



MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY 

Hon. Frances Lankin, Minister 

Hon. Richard Allen, Minister 

Hon. Ed Philip, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($31 ,663,972) 

Temporary Help Services ($398,907): 

Management Board, 144,998; The People Bank, 79,626; Accounts under $44,000— 174,283. 

Employee Benefits ($5,400,064) 

Payments for: Canada Pension Plan, 400,837; Group Life Insurance, 66,028; Long Term Income 
Protection, 296,940; Employer Health Tax, 634,231; Supplementary Health and Hospital Plan, 
209,329; Dental Plan, 191,970; Public Service Pension Fund, 1,460,926; Unfunded Liability- 
Public Service Pension Fund, 769,388; Unemployment Insurance, 809,660; Accounts under 
$44,000—13,944. 

Other Benefits: Maternity Leave Allowances, 127,450; Attendance Gratuities, 15,872; Severance Pay, 
391,725; Death Benefits, 7,052. 

Workers' Compensation Board, 4,712. 

Travelling Expenses ($2,071,747) 

Hon. F. Lankin, 426; Hon. R. Allen, 1,137; Hon. E. Philip, 18,376; N. Jamison, 5,031; B. Ward, 1,267; P. 
Barnes, 1,852; T. Armstrong, 9,824; G. Aue, 13,757; H. Baumann, 24,199; F. Bayer, 20,703; J. 
Brady, 33,535; S. Bruce, 28,270; E. Calisi, 15,039; W. Carradine, 15,550; O. Carroll, 21,413; S. 
Chan, 9,231; R. Cheetham, 14,091; L Crispino, 33,217; D. Counsell, 10,010; R. Decent, 15,127; 
G. Doucet, 26,875; J. Downing, 8,150; P. Dutton, 10,713; E. Ellmen, 8,065; I. Fawcett, 15,497; V. 
Fountain, 8,349; G. Gow, 12,863; P. Hamilton, 8,242; G. Hanus, 36,143; S. Harpe, 8,071; L. 
Hartman, 10,320; P. Homer, 9,644; R.C. Howard, 12,434; R.N. Howard, 8,420; P. Howell, 11,167; 
H. Idler, 14,678; W. Jamieson, 8,091 ; M. Jans, 30,082; F. Johansen, 8,634; R. Johnstone, 1 1 ,105; 
G. Leung, 16,496; S. MacDonald, 20,950; D. Martinovich, 48,924; B. Marvel, 8,639; C. Masters, 
22,965; D. McArthur, 14,850; R. McCague, 16,530; J. McClure, 42,053; P. McDonald, 15,394; K. 
McLellan, 9,360; J. Monahan, 8,250; B. Ng, 18,931; R. Nixon, 33,563; W. Rathbun, 32,323; P. 
Robertson, 9,231; N. Rolfe, 8,723; P. Sadlier-Brown, 13,910; R. Sawchuk, 17,543; R. Sears, 
82,641; F. Sheehy, 15,886; S. Singh, 17,528; R. Smart, 14,728; A. Szende, 27,363; P. Tessier, 
17,508; J. Thompson, 49,808; J. Tylee, 16,844; Dr. Vedanand, 32,377; B. Villeneuve, 12,699; M. 
Vokes, 32,601 ; R. Wagner, 17,217; A. Wahba, 36,007; M. Walmsley, 25,695; J. Wentzell, 9,487; J. 
Wessinger, 14,916; A.B. Wilson, 10,861; P. Wong, 40,107; Accounts under $8,000—679,241. 

Other Payments ($31 3,851 ,251 ) 

Materials, Supplies, etc. ($35,988,686): 

ABS System Consultants Inc., 125,934; Alfa Management Group Inc., 95,395; Arthur Anderson 
and Co., 137,200; Asset Computer Personnel Ltd., 82,605; Axmith Mclntyre Wicht Ltd., 
73,646; Beddows and Co. Ltd., 93,717; Bell Canada, 317,087; Borden and Elliot, 75,000; Boyd 
Company, 46,020; Sean Brady, 83,297; Brian Rose Consulting Services, 54,450; British 
Telecommunications, 72,847; Brown and Collett Ltd., 55,563; Camp Associates Advertising 
Ltd., 220,911; Canada Post Corporation, 98,174; Canadian Consulate General, 52,536; 



180 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Continued 

Canadian Embassy — Washington, 321,108; Canadian Facts, 202,250; Chemical Bank, 
3,537,262; Chromatic People, 59,643; Compugen Systems Ltd., 62,064; Concord Graphics 
Inc., 113,778; Coopers and Lybrand Consulting Group, 433,734; CPI Computer Partners 
International Ltd., 57,276; Crowntek Business Centres Inc., 114,575; Datalist, 62,015; 
Decision Marketing Research, 44,850; Deloitte and louche Co., 46,750; DHL International 
Express Ltd., 47,737; DRI/McGraw-Hill, Data Resources, 48,601; Dun and Bradstreet 
Software, 124,662; Dynaword Incorporated, 123,854; enRoute, 135,776; Ernst and Young 
Consulting, 261 ,882; Faxon Canada Ltd., 158,553; France-Telecom, 59,693; Franklin Property 
Co., 52,181; Four L. Graphics Ltd., 49,000; FP Electrocomponents, 510,569; Fuller Peiser, 
185,708; Galer and MacMillan, 1 13,658; G.B. Catering Ltd., 66,871 ; General Printers, 63,367; 
Globe Graphic Communications, 68,003; Goldvein Re Ltd., 123,294; Grenville Printing, 
128,572; Hogan and Hartson, 962,708; Hutchinson Estate Agents Ltd., 197,169; IBM Canada 
Ltd., 105,021; The Impact Group, 75,000; Infonet/Computer Sciences, 352,743; Institute for 
Space and Terrestrial Science, 335,727; Joseph P. Day Realty Corp., 466,838; J.S. and 
Associates Inc., 54,509; Kestrel Technology Inc., 216,353; Key Publishers Co. Ltd., 59,432; 
King West Communications, 205,211; KM International Advertising Inc., 181,617; Kokusai 
Denshin Denwa Kabushiki Kaisha, 82,925; Knoll North America Corp., 75,697; Miren 
Letemendia, 88,221; Linkage Office Information Solutions Inc., 71,198; The Lurie Company, 
148,228; MacDonald Associates, 45,804; Maguire/Thompson Partners, 216,018; Matthews 
Ingham and Lake Inc., 104,462; McCann Computer Systems Ltd., 94,645; Media Buying 
Services, 856,904; Medland Printing, 48,281; Ministries: Attorney General, 1,160,979; 
Government Services, 1,602,046; Management Board, 68,948; Transportation, 56,434; 
Treasury and Economics, 142,702; Overseas Courier Service, 88,734; Paramount Software 
Ltd., 79,351; Pilorusso Research and Associates Inc., 59,500; Promanad Communications 
Inc., 248,493; Receiver General of Canada, 370,162; R.M. Bradley and Co. Inc., 181,219; 
RMRS Systems, 90,000; Robertson International, 86,292; Rodney Ditz Enterprises, 59,437; 
The Royal Bank of Canada, 93,655; Sarson and Associates Ltd., 106,470; Savin Canada Inc., 
57,090; Simone Rubers and Associates, 57,850; S. and S. Consultants Inc., 81,802; Elliott 
Stikeman, 186,990; T.E. Armstrong Consulting, 134,011; TEC Partners Ltd., 181,119; Tenet 
Computer Group Inc., 113,168; Tory, Tory, DesLauriers and Binnington, 263,596; Toshiba of 
Canada Ltd., 61,078; Unitel, 50,642; University of Waterloo, 125,347; WorldLinx 
Telecommunications, 68,245; World Trade Center Building K.K., 368,725; Xerox Canada Inc., 
21 3,721 ; Accounts under $44,000—1 5,538,732. 

Less: Recoveries from Other Activities ($1 1 4,231 ): 
Accounts under $44,000—1 1 4,231 . 

Foreign Service Allowances ($2,404,987): 

J. Bass, 10,904; J. Brady, 21,814; W. Carradine, 84,218; L. Crispino, 133,455; C. Dickson, 63; J. 
Donoghue, 39,829; G. Doucet, 66,879; D. Grant, 27,808; G. Nanus, 61,883; R.C. Howard, 
11,477; R.N. Howard, 65,318; G. Hutchison, 9,680; H. Idler, 129,353; S. MacDonald, 101,784; 
C. Masters, 243,801; R. McCague, 175,310; P. McDonald, 62,689; B. Ng, 85,906; R. Nixon, 
50,143; C.K. Pan, 26,285; K. Rao, 74,858; E. Rigby, 13,155; M. Rigby, 79,804; R. Sears, 
304,327; A. Szende, 197,525; Dr. Vedanand, 10,430; R. Wagner, 125,563; A.B. Wilson, 
107,666; B. Wilson, 83,060. 

Grants, Subsidies, etc. ($275,457,578): 
The Pauline McGibbon Award, 5,000. 

Grants in Support of Trade Development, 95,000,. 

Grant to Jiangsu Centre, 48,651 . 

United Nations University Grant, 100,000. 

Less: Recoveries from Other Ministries ($1 0,000): 
Environment, 10,000. 



PUBLIC ACCOUNTS, 1992-93 181 

MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Continued 

Trade Expansion Fund, 2,143,269. 

Asia Pacific Foundation, 295,000. 

International Disaster Relief ($350,000): 
Canadian Red Cross Society, 350,000. 

John B. Aird Scholarship, 5,000. 

International Activity, 43,200. 

Ontario International Marketing Intern Grants, 7,500. 

Centre for Manufacturing Studies ($1 ,000,000): 
Sir Sanford Fleming College, 1 ,000,000. 

Border Community Assistance Fund ($1 ,558,737): 

City of Kingston, 220,649; Cornwall Chamber of Commerce, 134,760; Fort Frances Chamber 
of Commerce, 122,953; Niagara Border Zone Advisory Committee, 162,775; Sault Ste. 
Marie Chamber of Commerce, 246,025; Thunder Bay Chamber of Commerce, 175,000; 
Town of Wallaceberg, 182,560; City of Windsor, 208,725; Accounts under $109,000— 
105,290. 

Grants in Support of Industrial Development, 747,709. 

Hamilton Business Advisory Centre, 65,000. 

Toronto Business Development Centre, 149,551 . 

University Small Business Network, 215,481 . 

Youth Entrepreneurship Fund, 35,941 . 

Ortech Corporation ($9,642,539): 
Capital Equipment ($4,742,539): 
Ortech International, 4,742,539. 

General ($4,900,000): 

Ortech International, 4,900,000. 

Eastern Ontario Economic Development Program ($827,633): 
Capital Grants ($485,892): 

County of Lennox and Addington, 120,000; Accounts under $109,000—365,892. 

Program Grants ($341 ,741 ): 

Accounts under $1 09,000 — 341 ,741 . 

Program Grants Recovery Plan, 200,580. 

Program Grants for Marketing and Management Personnel, 634,893. 

Grant to Renfrew Industrial Commission, 2,450,000. 

Grants in Support of Employee Ownership, 3,210. 

Grants in Support of Northern Industry, 2,800. 



182 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Continued 

Building Product Information Bureau, 142,493, 

Grant to Forintek Canada Corp., 345,089. 

Less: Recoveries from Other Ministries ($172,545): 

Natural Resources, 86,273; Northern Development and Mines, 86,272. 

Consortia Assistance, 1 1 ,245. 

Grant to Ontario Aerospace Corporation, 82,200,987. 

Technology Fund Grants ($80,509,052): 
Centres of Excellence ($38,490,483): 

Information Technology Research Centre, 7,248,400; Institute for Space and Terrestrial 
Science, 7,791,111; Manufacturing Research Corporation, 6,461,989; Ontario Centre 
for Materials Research, 7,886,000; Ontario Laser and Lightwave Research Centre, 
3,746,393; Telecommunications Research Institute, 3,844,000; Waterloo Centre for 
Groundwater Research, 1,512,590. 

University Research Incentive Fund ($5,552,1 1 2): 
Ministry of Colleges and Universities, 5,552,1 1 2. 

Industry Research Projects ($19,912,829): 

Adcom Electronics Ltd., 112,386; Canadian Semiconductor Design, 149,475; CIBA-Geigy 
Canada Ltd., 540,000; Cognos Ltd., 596,349; Connaught Latjoratories Ltd., 
2,538,522; Formtech Inc., 936,191; Gennum Corp, 1,486,651; Imax Corporation, 
787,822; INCO Ltd., 327,871; Jacmorr Manufacturing Ltd., 168,533; Menasco 
Aerospace Ltd., 128,739; Mitel Corp., 2,239,557; Mosaid Technologies Inc., 504,182; 
Newbridge Microsystems, 671,683; Ontario Hydro, 920,916; Precarn Associates Inc., 
478,841; Pylon Electronics Inc., 207,564; Royal Building Systems, 1,615,000; Sciex 
Division of MDS Health Group Inc., 3,482,699; The Toronto Hospital, 573,316; Ultra 
Lasertech Inc., 213,772; Unitron Industries Ltd., 550,184; University of Ottawa, 
634,800; Accounts under $109,000—47,776. 

Technical Personnel Program, 6,091 ,594. 

Baden Wuerttemberg Agreement ($388,808): 

Manufacturing Research Corp., 172,710; Ontario Laser and Lightwave Research Centre, 
146,348; Accounts under $109,000—69,750. 

Technology Adjustment Research Project ($670,367): 
Ontario Federation of Labour, 670,367. 

Rhone Alpes Agreement ($633,337): 

Ontario Centre for Materials Research, 270,570; University of Toronto, 300,000; Accounts 
under $109,000—62,767. 

Radarsat Agreement ($7,999,993): 

Receiver General for Canada, 7,999,993. 

Telepresence Project ($769,529): 

Information Technology Research Centre, 769,529. 

Capital Grants for Industrial Assistance ($517,236): 

Industrial Research Development Institute, 362,668 of which 243,668 was paid through 
Ontario Development Corporation; Ortech International, 154,568. 



PUBLIC ACCOUNTS, 1992-93 183 

MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Continued 

Ontario Development Corporation ($37,936,345): 

Contribution to Ontario Development Corporation to finance its operations, 11,365,463; 
Guarantees Honoured, 20,469,615; Interest Incentive, 67,500; Repayable Grants, 
4,688,446; Guarantee Interest Subsidy, 2,105; Jobs Ontario Capital Program, 1 ,343,216. 

Northern Ontario Development Corporation ($3,445,355): 

Contribution to Northern Ontario Development Corporation to finance its operations, 
1,754,190; Guarantees Honoured, 1,023,265; Interest Incentive, 603,330; Guarantee 
Interest Subsidy, 64,570. 

Eastern Ontario Development Corporation ($2,340,972): 

Contribution to Eastern Ontario Development Corporation to finance its operations, 1 ,083,240; 
Interest Incentive, 1 ,256,090; Guarantee Interest Subsidy, 1 ,642. 

Innovation Ontario Corporation ($1 4,854,977) : 

Contribution to Innovation Ontario Corporation to finance its operations, 2,022,122; Pre- 
venture Technology Assistance, 12,832,855. 

Other Transactions ($18,905,372): 

Guarantees Honoured — Youth Venture Program ($2,470,713): 

The Royal Bank of Canada, 2,468,610; Accounts under $109,000—2,103. 

Guarantees Honoured — Student Venture Program ($512,158): 

The Royal Bank of Canada, 51 2,062; Accounts under $1 09,000—96. 

Trade Expansion Fund Repayable Grants, 1 ,649,332. 

Industrial Assistance Capital Repayable Grants ($14,273,169): 

Ford Motor Company of Canada, 9,427,647; Payments to Ontario Development 
Corporation to administer capital repayable grants to: Black and Decker Canada Inc., 
225,000; Ford Motor Company of Canada Ltd., 4,415,653; Kaiser Aluminum and 
Chemical of Canada Ltd., 136,81 1 ; Accounts under $109,000—68,058. 

Loans and Advances ($1 3,804,306): 

Loans for Special Industrial Assistance ($13,804,306): 

Payments to Ontario Development Corporation to administer loan payments to: Fleet 
Aerospace Corp., 3,591,973; Husky Injection Molding Systems Ltd., 1,173,661; Mitel 
Corp., 7,777,826; St. Catharines Machine Products Inc., 1,260,846. 

Total Other Payments 313,851 ,251 

Statutory ($66,651 ,1 70) 

Minister's Salary ($34,239) 

Hon. F. Lankin February 3, 1993 to March 31 , 1993 4,958 

Hon. R. Allen February 3, 1993 to March 31 , 1993 2,490 

Hon. E. Philip April 1, 1992 to February 2, 1993 26,791 

Parliamentary Assistant's Salary ($1 9,051 ) 

N. Jamison April 1 , 1992 to March 31 , 1993 9,808 

P. Johnson February 24, 1993 to March 31 , 1993 967 

B. Ward April 1, 1992to February 2, 1993 8,276 



184 PUBLIC ACCOUNTS, 1 992-93 

MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Concluded 

Advances to the Ontario Development Program ($45,145,121) 

Loan Program 32,506,883 

Losses on Loans — Direct 7,01 8,238 

Losses on Loans — Agency 5,620,000 

Advances to the Northern Ontario Development Program ($12,777,728) 

Loan Program 5,433,451 

Losses on Loans — Direct 7,228,272 

Losses on Loans — Agency 11 6,005 

Advances to the Eastern Ontario Development Program ($8,675,031) 

Loan Program 5,477,61 2 

Losses on Loans — Direct 3,1 47,41 9 

Losses on Loans— Agency 50,000 



Summary of Expenditure 

Voted 

Salaries and Wages 31 ,663,972 

Employee Benefits 5,400,064 

Travelling Expenses 2,071 ,747 

Other Payments 313,851 ,251 

352,987,034 
Statutory 66,651 ,170 

Total Expenditure, Ministry of Industry, Trade and Technology $419,638,204 



PUBLIC ACCOUNTS, 1992-93 185 

MINISTRY OF INTERGOVERNMENTAL AFFAIRS 

Hon. Bob Rae, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($4,071 ,263) 

Temporary Help Services ($1 72,348) : 

Adia Canada Ltd., 73,857; Accounts under $44,000—98,491 . 

Payments to Other IVIinistries ($276,1 22): 

Attorney General, 105,124; Industry, Trade and Technology, 53,782; Accounts under $44,000— 
117,216. 

Less: Recoveries from Other Ministries ($213,169): 

Citizenship, 1 34,581 ; Accounts under $44,000—78,588. 

Employee Benefits ($553,620) 

Payments for: Canada Pension Plan, 48,135; Employer Health Tax, 77,481; Public Service Pension 
Fund, 195,567; Unfunded Liability-Public Service Pension Fund, 59,959; Unemployment 
Insurance, 98,674; Accounts under $44,000—71 ,335. 

Other Benefits: Accounts under $44,000 — 4,004. 

Workers' Compensation Board, 4,374. 

Payments to Other Ministries ($30,248): 
Accounts under $44,000—30,248. 

Less: Recoveries from Other Ministries ($36,1 57): 
Accounts under $44,000— 36,1 57. 

Travelling Expenses ($459,164) 

Hon. B. Rae, 7,547; R. Marchese, 1 1 ,050; J. Rose, 31 ,856; P. Barber, 1 1 ,997; M. Ben-Gera, 22,501 ; S. 
Bornstein, 43,485; C. Bredt, 17,110; D. Cayen, 11,240; W. Fon/vard, 15,747; C. Galipeau, 13,437; 
N. Ignatieff, 12,739; H. Intscher, 19,295; C. Mahon, 11,361; M. Matsui, 9,957; T. Sullivan, 18,163; 
Accounts under $8,000—201 ,679. 

Other Payments ($3,712,914) 

Materials, Supplies, etc. ($2,480,640): 

Alpha Consultants Inc., 56,456; Angus Reid Associates Inc., 124,150; Baton Broadcasting 
Incorporated, 48,864; Crowntek Business Centres Inc., 110,904; David Cameron, 75,080; 
Informetrica Ltd., 92,839; Media Buying Services, 179,765; Metroland Printing, Publishing and 
Distributing, 66,825; Ministry of Government Services, 300,138; Southam Business 
Information and Communication Group Inc., 100,759; Xerox Canada Inc., 44,490; Accounts 
under $44,000—1 ,285,774. 

Less: Recoveries from Other Ministries ($5,404): 
Accounts under $44,000 — 5,404. 



186 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF INTERGOVERNMENTAL AFFAIRS — Concluded 

Grants, Subsidies, etc. ($1,232,274): 

Receiver General for Canada, 1 ,129,700: Accounts under $109,000 — 102,574. 

Total Other Payments 3,712,914 

Statutory ($9,808) 

Minister's Salary ($Nil) 

Hon. Bob Rae April 1 , 1992 to March 31 , 1993 Nil 

Parliamentary Assistant's Salary ($9,808) 

Rosario Marchese April 1 , 1992 to March 31 , 1993 . . ; 9,808 

Summary of Expenditure 

Voted 

Salaries and Wages 4,071 ,263 

Employee Benefits 553,620 

Travelling Expenses 459,164 

Other Payments 3,712,914 

8,796,961 
Statutory 9,808 

Total Expenditure, Ministry of Intergovernmental Affairs $8,806,769 



PUBLIC ACCOUNTS, 1992-93 187 

MINISTRY OF LABOUR 

Hon. Bob Mackenzie, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($105,944,814) 

Temporary Help Services ($1 ,192,665): 

Bilingual Plus, 143,996; Creative Personnel Inc., 97,417; Management Board, 364,405; Manpower 
Temporary Services, 99,921; The People Bank, 66,821; Pinstripe Personnel, 48,458; 
Temporary Office Services Inc., 1 71 ,490; Accounts under $44,000— 200,1 57. 

Payments to Other Ministries/Agencies ($370,545): 

Community and Social Services, 178,978; Industry, Trade and Technology, 102,963; Accounts 
under $44,000—88,604. 

Less: Recoveries from Other Ministries/ Agencies ($1 ,397,851): 

Cabinet Office, 52,278; Citizenship, 72,779; Consumer and Commercial Relations, 66,896; 
Environment, 61,206; Management Board, 442,283; Skills Development, 410,105; Solicitor 
General, 101 ,959; Office Responsible for Women's Issues, 58,793; Accounts under $44,000 — 
131,552. 

Less: Recoveries from Parties Outside the Consolidated Revenue Fund ($106,704): 
Government of Malta, 44,394; Revenue Canada, 62,310. 

Employee Benefits ($17,986,863) 

Payments for: Canada Pension Plan, 1,444,431; Group Life Insurance, 212,453; Long Term Income 
Protection, 976,411; Employer Health Tax, 2,100,885; Supplementary Health and Hospital Plan, 
776,161; Dental Plan, 696,712; Public Service Pension Fund, 4,813,661; Unfunded Liability- 
Public Service Pension Fund, 2,488,053; Unemployment Insurance, 2,939,322. 

Other Benefits: Maternity Leave Allowances, 310,556; Attendance Gratuities, 94,816; Severance Pay, 
908,388; Accounts under $44,000—21 ,424. 

Workers' Compensation Board, 395,007. 

Payments to Other Ministries/ Agencies ($68,351): 
Accounts under $44,000—68,351 . 

Less: Recoveries from Other Ministries/ Agencies ($239,494): 

Management Board, 51 ,177; Skills Development, 69,557; Accounts under $44,000— 1 18,760. 

Less: Recoveries from Parties Outside the Consolidated Revenue Fund ($20,274): 
Accounts under $44,000—20,274. 

Travelling Expenses ($5,194,072) 

Hon. B. Mackenzie, 1 ,365; S. Murdock, 3,788; L.V. Pathe, 3,420; J.R. Thomas, 1 1 ,371 ; G.M. Thomson, 
1 ,419; A. Alle, 1 1 ,785; M. Archambault, 8,931 ; B. Arnott, 8,336; J. Arthur, 8,322; M. Assels, 9,403; 
N. Aucoin, 11,039; R. Balbaa, 8,299; V. Bates, 8,421; J. Bauch, 10,107; T. Beaulieu, 8,740; D. 
Bechard, 13,924; A. Bennett, 9,598; M. Bennett, 10,268; F. Berenbaum, 9,140; J. Berger, 11,733; 
F. Berry, 11,211; R. Bertrand, 13,801; V. Blanchard, 30,053; J. Bowman, 27,074; G. H. Boyce, 



188 PUBLIC ACCOUNTS, 1992-93 

IvnNISTRY OF LABOUR — Continued 

9,137; D. Brown, 8,383; P. Bucik, 9,900; L. Burkart, 14,637; M. Chappell, 8,659; G. Clark, 10,015; 
D. Cochrane, 9,747; J.W. Cormier, 19,826; W. Correll, 10,227; D. Cote, 8,817; G. Grossman, 
10,602; D. Curts, 8,375; F. DaSilva, 21,385; W.K. Davis, 31,610; W. Davis, 20,820; J. DeWinter, 
10,053; B. Deck, 9,258; J. Durante, 8,351; B. El-Nasrallah, 9,478; D. Exner, 15,494; D. Farraway, 
13,601; P. Faustino, 14,327; S. Finch, 11,370; J.C. Fleming, 14,393; L. Forestier, 17,103; R. Fox, 
8,686; M. Furanna, 11,952; J. Gaglia, 10,169; A. Gallagher, 9,775; J. Gardner, 9,163; B. Gazley, 
14,712; G. Giasson, 11,834; D. Godard, 9,331; R.W. Goddard, 8,245; C. Greenaway, 13,315; J. 
Greenberg, 19,547; T. Gregor, 11,802; M. Grossman, 9,553; A. Gryska, 11,019; R. Gurevitch, 
25,670; J. Halonen, 15,974; A. Harte, 21,549; M. Hassan, 14,565; C. Hebert, 10,498; A. Heritage, 
23,922; D. Howe, 15,018; E. Hudson, 8,319; E. Hunt, 13,765; P. Husistein, 8,735; W. Jackson, 
35,054; B. Janisse, 12,946; D. Jardine, 11,023; D. Johansen, 10,094; B. Johnston, 8,048; H. 
Jurchuk, 14,091 ; J. Kellett, 9,502; S. Keogh, 9,377; P. Kinnunen, 10,379; V. Knap, 13,226; H. Kole, 
9,103; R. Laframboise, 10,325; W. Lalonde, 11,244; B. Landon, 15,354; R. Landry, 8,226; M. 
Lapointe, 12,278; G. Lee, 10,202; J. Leonard, 12,781 ; R. Leray, 10,614; W. Lloyd, 18,255; F. Long, 
10,932; G. Luker, 15,187; R. MacDowell, 8,098; A. Madden, 20,587; B. Martin, 10,708; J. Mather, 
15,950; S. McCartney, 8,385; A. McCuaig, 13,258; C. McDonald, 9,670; G. McGrath, 17,687; B. 
McMurray, 11,676; D. McPhail, 9,327; J.E McVeigh, 14,392; A. McWilliam, 8,163; G. Medeiros, 
15,340; T. Meria, 9,247; P. Metcalf, 16,617; J. Miller, 17,696; J. Mitchell, 18,141; R. Mitchell, 
16,494; W. Mortensen, 8,471; D. Muir, 8,787; B. Mutuchky, 45,108; A. Naples, 18,545; D. Nelson, 
12,357; S. Netherton, 12,268; C. Nichols, 14,563; S. Nicholson, 8,001; B.A. Nurse, 10,437; M. 
O'Keeffe, 8,499; R. Onyschuk, 8,235; P. Ostrom, 15,775; T. Owens, 8,488; V. Pakalnis, 15,771; T. 
Parker, 12,440; D. Patterson, 10,483; R. Pearson, 9,540; A. Peers, 14,269; G. Phillips, 15,625; T. 
Phillips, 15,986; M. Pitchford, 9,322; I.M. Plummer, 15,322; B. Powers, 16,749; R. Pryor, 10,983; 
D. Randall, 8,252; G. Reeds, 11,630; F. Reilly, 12,629; L. Ringwood, 10,903; A. Rothfischer, 
14,779; K. Rothney, 9,707; M. Ryan, 26,654; F. Sampson, 22,067; W. Sanginesi, 15,945; D. 
Sheppard, 20,323; M. Simon, 17,704; M. Slater, 12,061; R. Sloan, 11,172; S. Slough, 8,558; G. 
Soltysik, 9,647; E. Sormin, 14,490; D. Spina, 8,386; A. Steers, 8,784; T. Stevenson, 22,742; H. 
Stewart, 13,952; D. Strang, 19,629; T. Stull, 10,039; D. Talbot, 15,508; G. Tanner, 26,580; E. 
Theobald, 10,842; A. Thibert, 10,055; W. Thompson, 13,219; B. Thomson, 11,744; J. Tonellato, 
26,768; M. Trudeau, 8,148; G. Udasco, 22,125; R. Unger, 10,124; M. Van Suchtelen, 16,475; A. 
Vigar, 9,811; D. Walli, 9,857; D. Watson, 11,339; P. Whyte, 9,662; W. Wightman, 8,312; B. Wild, 
8,674; D. Wilson, 12,206; J. M. Witherow, 8,350; P. Wolters, 8,482; D. Wood, 11,793; W. 
Woolnough, 8,759; W. Woychuk, 1 1 ,869; R. Wright, 1 2,582; Accounts under $8,000—2,840,800. 

Other Payments ($131,339,907) 

Materials, Supplies, etc. ($30,463,833): 

Adjudication Services Ltd., 69,115; Allseating Corp., 140,360; Antares Tech. Inc., 185,813; Bali 
Moving Inc., 83,055; A. Barrett, 80,661 ; Bell Canada, 1 ,083,775; Blake, Cassels and Graydon, 
46,621; Bowne of Toronto, 44,641; Cal-Chek Canada, 71,183; Canada Post Corp., 340,482; 
Canadian Facts, 174,098; Canebsco Subscription Services Ltd., 123,229; Carswell, 54,395; 
Dr. Penny Chan, 75,563; Cole Division, Joyce Furniture, 64,526; Compugen Systems Ltd., 
389,487; Computer Partners International Corp., 81,694; Dale Intermediaries Ltd., 104,463; 
Datatech Systems Ltd., 169,910; Demax Software, 87,375; Jane H. Devlin, 44,884; Digital 
Equipment of Canada Ltd., 440,290; Dispute Services, 80,000; N.V. Dissanayake, 85,403; 
Ethnic Advertising Inc., 131,120; F.T. Collict and Associates Inc., 64,007; First City Trust, 
51 ,283; Gorsky Arbitration Services Ltd., 131 ,505; Greame McKechnie Consulting Ltd, 44,057; 
Grand and Toy Ltd., 107,909; Hamilton Computer Sales and Rentals, 251,131; Holiday Inn, 
81,963; Horizon Construction Services, 248,976; Howarth and Smith Ltd., 121,409; Imperial 
Press, 115,950; Intertechnology Inc., 149,668; J. and D. Systems, 125,114; W. Kaplan, 
91,105; Kirkwood Arbitration Services Ltd., 77,668; Knoll North America Corp. 412,816; 
Leasetec International, 474,533; Leco Instruments Limited, 77,920; Magnetic South, 62,169; 
Manufacturer Finance Programs, 2,573,837; Market Facts of Canada Ltd, 45,500; Media 
Buying Services Ltd., 52,672; Metropolitan Toronto Police, 101,540; Ministries: Attorney 
General, 4,101,670; Government Services, 4,478,964; Management Board, 133,771; Solicitor 
General, 74,669; D.C. Montrose, 53,618; Northern Telephone Ltd., 69,994; M.F. OToole, 
58,992; Orapro Consulting Inc., 87,003; Oravax Systems Inc., 67,875; Osier Hoskin and 



I 



PUBLIC ACCOUNTS, 1992-93 189 

MINISTRY OF LABOUR — Continued 

Harcourt, 58,475; Perkin-Elmer Canada Ltd., 63,763; Pitney Bowes, 52,340; Postage By 
Phone Systems, 189,600; Purolator Courier Ltd., 183,831; R.J. Roberts Inc., 44,559; 
Rosewind Realty Ltd., 167,684; Ryan MacDonald Edwards, 54,181; Sack Goldblatt Mitchell, 
52,852; Samuels Arbitration Services Ltd., 47,160; Savin Canada Inc., 239,437; Sidus 
Systems Canada Inc., 69,172; Softchoice, 87,096; Solarcomp Services, 77,850; Dr. Darryl 
Somers, 52,275; SPR Associates Inc., 99,520; SQL Power Systems Inc., 340,201; SRI 
Strategic Resources Inc., 46,100; Douglas Stanley, 64,868; Susan Stewart, 63,178; Strider 
Resources Agency, 79,340; Telecom Computer Products, 70,988; Thaw Computer 
Technology Inc., 59,771; Thistle Printing Ltd., 58,606; TLW Enterprise Inc., 44,950; To The 
Point Office Consultants Inc., 58,448; Tory Tory DesLauriers and Binnington Barristers 
Solicitors, 53,880; Triathlon Vehicle Leasing, 751,227; Union Consulting Services, 59,739; 
Richard L. Verity, 58,818; Michael V. Watters, 47,019; Workers' Compensation Board, 
222,587; Xerox Canada Inc., 321,295; Xerox Supplies, 221,562; Xycorp Inc., 45,598; 
Zentronics Division of Westburne Industrial Enterprises Ltd., 62,213; Accounts under 
$44,000—8,986,457. 

Less: Recoveries from Other Ministries ($1 ,634,238): 

Community and Social Services, 90,503; Management Board, 563,581; Northern 
Development and Mines, 746,619; Skills Development, 104,994; Accounts under 
$44,000—128,541. 

Grants, Subsidies, etc. ($100,876,074): 

Grants for Wage Protection Fund ($59,059,794): 
Accounts under $1 09,000—59,059,794. 

Grants for Program for Older Worker Adjustment ($1 9,268,800) : 

Assurance-Vie Desjardins (Administrator), 8,088,893; Industrial Alliance Life Insurance Co. 
(Administrator), 11,179,907. 

Grants for Transitions ($10,844,514): 

Academy of Learning, 2,653,297; Brantford Unemployment Help Centre Inc., 4,256; Career 
Development Institutes Ltd., 213,737; Centennial College of Applied Arts and Technology, 
112,532; Durham Business Computer College, 235,613; F.I.C.C. Inc., 801,080; Number 
College of Applied Arts and Technology, 127,288; National College, 171,310; NRI, 
113,316; PrimeTech Institute, 121,701; Rodgers School of Truck Driver Training Ltd., 
115,313; Seneca College of Applied Arts and Technology, 142,116; Sherdian College of 
Applied Arts and Technology, 196,108; Toronto School of Business, 1 ,235,428; University 
of Toronto, 155,152; Working Centre, 5,000; Accounts under $109,000—4,441 ,267. 

Grants to Workplace Health and Safety Agency, 3,052,800. 

Grants for Labour Adjustment Committees ($3,667,996): 

CAW Caterpiller Adjustment Committee, 125,000; Centennial College of Applied Arts and 
Technology, 5,074; East Algoma Community Initiatives Inc., 131,081; General Motors of 
Canada, 113,630; Information London, 200,000; Metro Labour Education Centre, 
311,250; Unemployed Help Centre of Windsor, 5,240; Workers' Educational Association, 
205,695; Working Centre, 1 ,410; Accounts under $109,000—2,569,616. 

Grants for Help Centres ($3,356,735) : 

Accessible Community Counselling and Employment Services, 158,896; Brantford 
Unemployment Help Centre Inc., 125,200; Citizen Action Group, Hamilton Help Centre, 
150,000; City of York Help Centre, 158,898; Community Opportunities Development 
Association, 278,428; Employment and Education Resources Centre of Cornwall and 
District Inc., 216,650; Jobline: A Division of the Centre for Employable Workers, 119,404; 
London Unemployment Help Centre, 276,694; Niagara Falls Occupational Help and 
Development Centre, 278,948; Oshawa and District Unemployed Help Centre, 230,041; 
Sault Community Information and Career Centre Inc., 167,500; St. Catharines 



190 PUBLIC ACCOUNTS, 1992-93 

MINISTRY OF LABOUR — Continued 

Unemployment Help Centre, 117,700; St. Thomas/Elgin Unemployment Help Centre, 
126,550; Sudbury Vocational Resource Centre, 126,550; Unemployment Help Centre of 
Windsor, 279,394; Working Centre, 126,550; Y.M.-Y.W.C.A. Employment Services, 
128,950; York Region Help Centre, 128,575; Accounts under $109,000—161 ,807. 

Grants for Improved Labour Relations Practices, Occupational Health Clinics, and Other 
($808,195): 

Canadian Centre for Occupational Health and Safety, 1 50,840; Law Society of Upper Canada, 
500,000; Ontario Federation of Labour, 5,000; University of Toronto, 7,108; Workers' 
Educational Assocational, 5,000; Accounts under $109,000—140,247. 

Grants for Workers' Compensation Board Training Initiatives ($722,000): 

Ontario Federation of Labour (Administrator), 700,000; Accounts under $109,000—22,000. 

Grants for Health and Safety and Policy and Regulation Development ($327,21 1 ): 

Employer Caucus of the Joint Steering Committee, 129,600; Labour Caucus of the Joint 
Steering Committee, 122,332; Accounts under $109,000—75,279. 

Grants for Experience 1992 ($33,340): 
Accounts under $109,000—33,340. 

Less: Recoveries from Other Ministries ($265,31 1 ): 

Management Board, 225,31 1 ; Accounts under $109,000 — 40,000. 

Total Other Payments 131 ,339,907 

Statutory ($1,584,61 7) 

Minister's Salary ($31 ,749) 

Hon. B. Mackenzie April 1 , 1992 to March 31 , 1993 31 ,749 

Parliamentary Assistant's Salary ($10,775) 

S. Murdock April 1 , 1992 to March 31 , 1993 9,808 

M. Cooper February 24, 1993 to March 31 , 1993 967 

Mine Rescue Training ($1 ,542,093) 

Salaries and Wages ($640,247). 

Employee Benefits ($94,638): 

Payments for: Canada Pension Plan, 8,077; Employer Health Tax, 1 1 ,857; Group Life Insurance, 
1,094; Long Term Income Protection, 6,996; Supplementary Health and Hospital Plan, 5,581; 
Dental Plan, 4,420; Public Service Pension Fund, 23,648; Unfunded Liability— Public Service 
Pension Fund, 14,068; Unemployment Insurance, 16,652. 

Workers' Compensation Board, 2,245. 

Travelling Expenses ($61 ,239): 

J. Hagen, 9,679; M. Smith, 9,986; Accounts under $8,000-^1 ,574. 

Other Payments ($730,629): 

Materials, Supplies, etc. ($730,629): 

Draeger Canada Limited, 87,215; National Mine Senyice Canada Limited, 65,491; Safety 
Supply Canada, 90,418; Triathlon Vehicle Leasing, 46,161; Accounts under $44,000— 
441 ,344. 



t 



PUBLIC ACCOUNTS, 1992-93 191 

MINISTRY OF LABOUR — Concluded 



Other Transactions ($1 5,340): 

Accounts under $44,000—1 5,340. 



Summary of Expenditure 

Voted 

Salaries and Wages 105,944,814 

Employee Benefits 1 7,986,863 

Travelling Expenses 5,1 94,072 

Other Payments 131 ,339,907 

260,465,656 
Statutory 1 ,584,617 

Total Expenditure, Ministry of Labour $262,050,273 



PUBLIC ACCOUNTS, 1992-93 193 

OFFICE OF THE LIEUTENANT GOVERNOR 

Hon. Henry N.R. Jackman, Lieutenant Governor 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($433,671) 

Employee Benefits ($55,751 ) 

Payments for: Canada Pension Plan, 7,547; Group Life Insurance, 1,100; Long Term Income 
Protection, 2,350; Employer Health Tax, 8,748; Supplementary Health and Hospital Plan, 4,157; 
Dental Plan, 4,879; Public Service Pension Fund, 7,379; Unfunded Liability — Public Service 
Pension Fund, 4,786; Unemployment Insurance, 14,805. 

Other Payments ($181 ,238) 

Materials, Supplies, etc. ($38,438): 
Accounts under $44,000-^8,438. 

Expenses ($142,800): 

His Honour Henry N.R. Jackman, discretionary allowance, 1 42,800. 

Total Other Payments 181 ,238 

Summary of Expenditure 

Voted 

Salaries and Wages 433,671 

Employee Benefits 55,751 

Other Payments 181 ,238 

Total Expenditure, Office of the Lieutenant Governor $670,660 



PUBLIC ACCOUNTS, 1992-93 195 



MANAGEMENT BOARD 

Hon. Brian Charlton, Minister 
Hon. Fred Wilson, Minister 
Hon. Dave Cooke, Minister 
Hon. Tony Silipo, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($56,427,415) 

Temporary Help Services ($1 ,91 1 ,276): 

Management Board, 1 ,71 1 ,945; Accounts under $44,000—199,331 . 

Payments to Other Ministries/ Agencies ($1 1 ,456,685): 

Agriculture and Food, 197,269; Attorney General, 445,032; Cabinet Office, 108,508; Citizenship, 
198,847; Colleges and Universities, 112,216; Community and Social Services, 1,177,594; 
Consumer and Commercial Relations, 332,408; Correctional Services, 530,181; Culture and 
Communications, 271,919; Office for Disability Issues, 96,918; Education, 165,362; Energy, 
60,329; Environment, 595,389; Financial Institutions, 253,331; Government Services, 
718,491; Health, 598,154; Housing, 598,120; Industry, Trade and Technology, 300,101; 
Labour, 504,786; Municipal Affairs, 162,531; Ontario Native Affairs Secretariat, 46,371; 
Natural Resources, 554,081; Northern Development and Mines, 469,274; Ontario 
Development Corporation, 183,283; Ontario Science Centre, 76,747; Revenue, 412,61 1 ; Skills 
Development, 176,036; Solicitor General, 740,214; Tourism and Recreation, 178,212; 
Transportation, 734,860; Treasury and Economics, 188,428; Office Responsible for Women's 
Issues, 1 28,241 ; Accounts under $44,000—140,841 . 

Less: Recoveries from Other Ministries/ Agencies ($1 ,267,379): 

Agriculture and Food, 50,152; Office for Disability Issues, 69,715; Education, 56,939; Environment, 
50,379; Government Services, 52,563; Health, 51,537; Labour, 73,794; Municipal Affairs, 
113,328; Northern Development and Mines, 421,207; Tourism and Recreation, 66,317; 
Accounts under $44,000—261 ,448. 

Employee Benefits ($7,281,116) 

Payments for: Canada Pension Plan, 712,336; Group Life Insurance, 61,463; Long Term Income 
Protection, 152,079; Employer Health Tax, 931,620; Supplementary Health and Hospital Plan, 
157,779; Dental Plan, 180,949; Public Service Pension Fund, 1,367,139; Unfunded Liability- 
Public Service Pension Fund, 649,749; Unemployment Insurance, 1 ,393,866; 

Other Benefits: Maternity Leave Allowances, 59,822; Severance Pay, 150,989; Accounts under 
$44,000—6,570. 

Workers' Compensation Board, 326,464. 

Payments to Other Ministries/ Agencies ($1 ,374,442): 

Attorney General, 44,642; Community and Social Services, 181,975; Environment, 46,447; 
Government Services, 104,684; Health, 101,366; Housing, 53,413; Labour, 65,973; Northern 
Development and Mines, 48,374; Revenue, 58,644; Solicitor General, 102,510; 
Transportation, 54,095; Accounts under $44,000— 512,319. 

Less: Recoveries from Other Ministries ($244,151): 

Northern Development and Mines, 88,453; Accounts under $44,000—1 55,698. 



196 PUBLIC ACCOUNTS, 1 992-93 

MANAGEMENT BOARD — Continued 
Travelling Expenses ($201 ,531 ) 

G. Carr, 3,864; J. Thomas, 608; K. Sutherland, 210; Accounts under $8,000— 196,849. 

Other Payments ($30,440,874) 

Materials, Supplies, etc. ($1 5,604,848): 

Bayweb, 108,682; Bowne of Toronto, 62,277; Chestnut Park Hotel, 47,812; Compugen System 
Ltd., 343,430; Computerland, 53,326; Crowntek Business Centres, 175,400; Day Advertising 
Group, 921,647; Deloitte and Touche Management Consultants, 1,500,000; Entre Computer 
Center, 112,244; Ethnic Ad Inc. 665,391; Excelcom Translex Inc., 91,982; Fraser and Beatty, 
72,136; G.B. Catering Ltd., 64,310; Geller, Shedletsky and Weiss Inc., 244,267; Genest 
Murray Desbrisay Lamek, 110,329; Hewlett-Packard (Canada) Ltd., 45,929; Hicks Morley 
Hamilton Stewart Storie, 158,969; International Tele-Film Enterprises, 48,058; Jacqueline 
Jones, 58,181 ; Jangles Production, 67,392; Johnston Smith Fromkin McCulloch, 172,495; Key 
Learning Group, 78,699; Knoll North American Corp. 181,595; Landmark Geographic Inc., 
96,938; Media Buying Services Ltd., 198,050; Ministries: Attorney General, 791,477; 
Citizenship, 54,513; Community and Social Services, 204,797; Consumer and Commercial 
Relations, 51,657; Correctional Services, 137,340; Culture and Communications, 66,589; 
Office for Disability Issues, 66,385; Education, 76,868; Environment, 167,013; Government 
Services, 1,548,801; Health, 181,647; Labour, 573,503; Management Board, 103,799; Natural 
Resources, 181,085; Revenue, 61,926; Transportation, 192,532; Treasury and Economics, 
485,494; Moore's Audio Visual, 60,556; Niagara Institute, 69,060; PC Canada Networks Inc., 
390,324; Regal Constellation Hotel, 63,152; RLS Technologies Inc., 55,000; Stringer, Brisbin, 
Humphrey, 107,043; Tenet Computer Group Inc., 54,213; The Alexander Consulting Group 
Ltd., 88,350; The Caldwell Partners International, 88,011; The Printing House Ltd., 51,796; 
The Printing Market Ltd., 47,212; Web Offset Publications Ltd., 105,190; Winkler, Filion and 
Wakely, 384,824; Accounts under $44,000— 4,633,253. 

Less: Recoveries from Other Ministries/ Agencies ($1 ,218,101): 

Attorney General, 56,527; Citizenship, 45,252; Correctional Services, 95,804; Education, 
46,422; Environment, 61,619; Government Services, 119,396; Health, 207,492; Housing, 
51 ,096; Revenue, 1 18,895; Treasury and Economics, 50,067; Accounts under $44,000 — 
365,531 . 

Grants, Subsidies, etc. ($14,836,026): 

Summer Experience Program ($10,209,720): 

Ministries: Agriculture and Food, 878,584; Attorney General, 153,942; Citizenship, 497,016; 
Colleges and Universities, 276,188; Community and Social Services, 637,010; Culture 
and Communications, 826,041; Education, 1,238,233; Environment, 186,961; Health, 
227,691; Housing, 243,466; Labour, 225,311; Municipal Affairs, 141,704; Natural 
Resources, 2,282,568; Northern Development and Mines, 149,213; Revenue, 264,347; 
Solicitor General, 169,300; Tourism and Recreation, 1,276,724; Transportation, 117,544; 
Accounts under $109,000—417,877. 

Redeployment and Retraining Program ($4,394,666): 

Ministries: Community and Social Services, 2,773,966; Natural Resources, 896,295; Revenue, 
149,598; Accounts under $109,000—574,807. 



PUBLIC ACCOUNTS, 1992-93 197 

MANAGEMENT BOARD — Concluded 

Other ($231,640): 

Institute of Public Administration of Canada, 136,100; Accounts under $109,000—95,540. 

Total Other Payments 30,440,874 

Recoveries from Other Ministries and Agencies ($22,322,982) 

Agriculture and Food, 214,124; Office of the Assembly, 255,333; Attorney General, 1 ,356,969; Cabinet 
Office, 133,956; Office of the Chief Election Officer, 249,530; Citizenship, 187,875; Colleges and 
Universities, 108,485; Community and Social Services, 693,708; Consumer and Commercial 
Relations, 414,050; Correctional Services, 432,821 ; Culture and Communications, 250,650; Office 
for Disability Issues, 46,424; Education, 612,051; Energy, 168,131; Environment, 511,980; 
Financial Institutions, 178,143; Government Services, 981,207; Greater Toronto Housing 
Authority, 54,094; Health, 5,740,108; Housing, 853,982; Industry, Trade and Technology, 221,566; 
Labour, 463,168; tVlanagement Board, 1,770,264; Metro Toronto Housing Authority, 573,207; 
Municipal Affairs, 275,449; Natural Resources, 776,876; Northern Development and Mines, 
199,771; Ontario Development Corporation, 48,435; Revenue, 3,361,817; Skills Development, 
158,822; Solicitor General, 204,391; Tourism and Recreation, 341,093; Transportation, 154,847; 
Treasury and Economics, 139,162; Office Responsible for Women's Issues, 61,909; Accounts 
under $44,000— 128.584. 

Statutory ($25,030) 

Minister's Salary ($1 5,222) 

Hon. Brian Charlton February 3, 1993 to March 31 , 1993 Nil 

Hon. Fred Wilson February 3, 1993 to March 31 , 1993 Nil 

Hon. Dave Cooke September 23, 1992 to February 2, 1993 Nil 

Hon. Tony Silipo April 1, 1992 to September 22, 1992 15,222 

Parliamentary Assistant's Salary ($9,808) 

Anthony Perruzza February 24, 1993 to March 31 , 1993 Nil 

Jim Wiseman February 24, 1993 to March 31 , 1993 967 

Wayne Lessard September 23, 1992 to February 23, 1993 4,155 

Kimble Sutherland April 1 , 1992 to September, 22, 1992 4,686 



Summary of Expenditure 

Voted 

Salaries and Wages 56,427,415 

Employee Benefits 7,281,116 

Travelling Expenses 201 ,531 

Other Payments 30,440,874 

94,350,936 
Less: Recoveries from Other Ministries and Agencies 22,322,982 

72,027,954 
Statutory 25,030 

Total Expenditure, Management Board $72,052,984 



PUBLIC ACCOUNTS, 1 992-93 1 99 



MINISTRY OF MUNICIPAL AFFAIRS 

Hon. Ed Philip, Minister 
Hon. Allan Pilkey, Minister 
Hon. Dave Cooke, Minister 

DETAILS OF EXPENDITURE 

Voted 

Salaries and Wages ($24,673,227) 

Temporary Help Services ($398,780) : 

DGS Group, 53,127; Management Board, 245,438; Office Assistance, 46,582; Accounts under 
$44,000—53,633. 

Employee Benefits ($4,088,988) 

Payments for: Canada Pension Plan, 348,551; Group Life Insurance, 52,125; Long Term Income 
Protection, 210,935; Employer Health Tax, 508,621; Supplementary Health and Hospital Plan, 
171,308; Dental Plan, 164,254; Public Service Pension Fund, 1,167,278; Unfunded Liability- 
Public Service Pension Fund, 577,917; Unemployment Insurance, 690,353; Accounts under 
$44,000—612. 

Other Benefits: Maternity Leave Allowances, 80,351 ; Attendance Gratuities, 57,344; Severance Pay, 
154,764; Death Benefits, 4,666. 

Workers' Compensation Board, 4,083. 

Less: Recoveries from Other Ministries ($104,374): 
Accounts under $44,000—104,374. 

Travelling Expenses ($736,912) 

Hon. D. Cooke, 8,801 ; G. Mills, 1 ,380; D. Hobbs, 977; K.K. Alexander, 10,853; R. Anderson, 1 1 ,012; S. 
Andison, 12,778; R.J. Bart, 11,211; L Buckham, 8,872; T. D'Souza, 8,485; S.A. Hope, 18,375; S. 
Isaac, 10,809; S. Kekkas, 11,062; J.A. Mascarenhas, 8,007; J. McReynolds, 9,155; D.B. Riddell, 
9,872; P.S. Ross, 8,162; J. Rowat, 9,423; I. Smith, 13,1 10; Accounts under $8,000—564,568. 

Other Payments ($1 ,047,666,995) 

Materials, Supplies, etc. ($9,213,793): 

Allseating Corporation, 55,399; Amanda Graphics Ltd., 44,187; Bell Canada, 155,589; Charlez 
Translation Ltd., 52,532; College Park Management Office, 70,128; Compugen Systems Ltd., 
59,274; Coopers and Lybrand, 60,000; Datatech Systems Ltd., 49,257; Dell Computer 
Corporation, 737,733; Dixie Plymouth Chrysler Ltd., 76,304; Employment and Immigration 
Canada, 44,894; Federal Business Development Bank, 80,523; Georgian College of Applied 
Arts and Technology, 65,666; IBM Canada Ltd., 88,462; Infonet Computer Sciences, 
1,083,461; James McLaren, 52,675; Kvk Dyadic Consulting Inc., 117,879; Lehman and 
Associates Planning Consultants, 70,592; Lincoln Graphics Inc., 54,050; Linda JM Duczak, 
93,986; Media Buying Services Ltd., 50,606; Micro Mart, 58,936;